business management services, namely offering technical assistance to accounting firms, audit departments and other businesses in improving audit efficiency, operations and profitability, and related services; and the franchising thereof, namely offering technical assistance in the establishment and operation of business management and accounting consulting firms

business management services, namely offering technical assistance to accounting firms, audit departments and other businesses in improving audit efficiency, operations and profitability, and related services; and the franchising thereof, namely offering technical assistance in the establishment and operation of business management and accounting consulting firms

business management services, namely offering technical assistance to accounting firms, audit departments and other businesses in improving audit efficiency, operations and profitability; and related services; and the franchising thereof, namely offering technical assistance in the establishment and operation of business management and accounting consulting firms