UNDERSTANDING@KPMG

printed matter and publications, namely, books and brochures concerning accounting, auditing, tax and management consulting

ACCOUNT AUDITING, ACCOUNTING, BUSINESS AUDITING, TAX PREPARATION AND TAX CONSULTATION PROVIDED BOTH BY PERSONAL CONTACT AND VIA AN ON-LINE GLOBAL ELECTRONIC COMMUNICATIONS NETWORK; BUSINESS MANAGEMENT CONSULTING SERVICES AND DATA PROCESSING SERVICES FOR ACCOUNTING AND BUSINESS OPERATIONS APPLICATIONS, PROVIDED BOTH BY PERSONAL CONTACT AND VIA AN ON-LINE ELECTRONIC COMMUNICATIONS NETWORK; PROVIDING ONLINE INFORMATION REGARDING PRIVACY PROTECTION ON THE GLOBAL COMPUTER NETWORK, AND PROVIDING AN ONLINE DIRECTORY/LISTING OF COMPANIES, OF ONLINE LOCATIONS ON GLOBAL COMPUTER NETWORKS, AND OF ONLINE ACCESS PROVIDERS THAT HAVE BEEN CERTIFIED AS ENTITIES THAT ADHERE TO A SET OF PRINCIPLES TO PROTECT PRIVACY ON THE A LOCAL COMPUTER NETWORK

FINANCIAL CONSULTATION SERVICES PROVIDED BOTH BY PERSONAL CONTACT AND VIA AN ON-LINE GLOBAL ELECTRONIC COMMUNICATIONS NETWORK

educational services, namely, conducting seminars and courses in the field of accounting, auditing, tax and consulting services

DESIGN OF COMPUTER SOFTWARE AND COMPUTER PROGRAMMING SERVICES FOR OTHERS