MARCUM GROUP

Accounting services; bookkeeping services; business auditing services; tax preparation; tax consulting and advisory services; tax compliance services; merger acquisition and divestiture consulting and advisory services; business risk management services; business management and business consulting and advisory services; business administration services; corporate governance advisory services; expert evaluations and reports relating to business matters; business consultation services, namely, business process improvement; business services, namely, providing information on-line or via the internet related to accounting, bookkeeping, financial, auditing, tax preparation and regulatory compliance; mergers, acquisitions and business divestitures; business risk management; business management; business administration; business and individual auditing consultation services, namely, financial auditing advisory, business consulting, business investigation and compliance audits, and tax consulting and advisory services related to corporate governance; expert evaluation relating to business matters; business consulting services in the field of business process improvement; business consulting and advisory services relating to mergers, acquisitions, divestitures, business management and process improvement, tax, business risk management, business administration, corporate governance, expert evaluation relating to business matters; Forensic accounting, namely, in the fields of accounting, financial auditing, tax and business management; provision of online information in the fields of business financial auditing and individual financial auditing services, namely, consulting, investigation and compliance audits, accounting, tax consulting, business, and business information management; Accounting, business auditing and individual financial auditing services, namely, consulting, business investigation and compliance audits, and tax consulting services in the field of data theft and identity theft; Tax and taxation planning, advice, information and consultancy services

Financial consulting and advisory services; insurance consulting and advisory services; Investment banking consulting and advisory services; consulting services in the field of employee benefit plans concerning insurance and finance; financial valuation services in the areas of business enterprises, inventories, assets, equipment, licensing, real estate and intellectual property; real estate appraisal services; financial risk management services; financial advisory, planning, information, and consultancy services; real estate management services; financing of real estate and of property development; financial consultancy and financial advisory services relating to financial and to taxation matters; financial consultancy services relating to insolvency of businesses; corporate finance services, namely, financial advising on financial affairs, financial evaluation and financial consultancy; corporate finance services, namely, providing business financial advice in the fields of asset and business sales and acquisitions; provision of online information in the fields of financial planning and investment strategies to educate, inform and assist clients to achieve financial goals

Educational services, namely, conducting live and on-line classes, seminars, conferences, and workshops in the fields of accounting, auditing, tax, business, information management, information technology, computers, management training, financial planning and investment strategies; Training services, namely, providing classes, workshops and seminars in the fields of accounting, auditing, tax and business management; publication of texts in the fields of accounting, auditing, tax and business management consulting; organization of educational conferences, seminars, symposia and meetings in the fields of accounting, auditing, tax and business management; provision of technical education courses in the field of tax, namely, classes, workshops, seminars and training including such provided online; provision of educational academic research programs in the fields of accounting, auditing, tax and business management consulting; provision of educational academic residency programs in the fields of accounting, auditing, tax and management consulting; provision of online information for purposes of training in the fields of information technology and management training; providing information about live and on-line education and training classes, seminars, conferences, and workshops in the fields of accounting, auditing, tax, business, information management, information technology, computers, management training, financial planning and investment strategies; educational conferences, seminars, symposia and meetings in the fields of accounting, auditing, tax and business management; technical education courses in the field of tax, namely, classes, workshops, seminars and training including such provided online; educational academic research programs in the fields of accounting, auditing, tax and business management consulting; and educational academic residency programs in the fields of accounting, auditing, tax and management consulting

Security services, namely, providing security assessments of information systems; computer security services for protecting data and information from unauthorized access

Expert witness services in legal matters in the fields of accounting, auditing, tax and business management; tax law consultancy; consulting services in the field of privacy and security laws, regulations, and requirements; intellectual property consultation; litigation support services; security services, namely, providing security assessments of physical locations and working environments; expert witness services in the fields of securities, forensic accounting, intellectual property, cybercrimes, information technology, legal damages assessment, complex business disputes, construction disputes, healthcare fraud and disputes; arbitration services; litigation and alternative dispute resolution support services; Consultation and legal services in the field of privacy and security laws, regulations, and requirements; Forensic accounting, namely, legal investigations for fraud detection and fraud investigation