Educational services, namely, conducting conferences in the fields of accounting, tax, and business management, and the distribution of course materials in connection therewith; Publication of newsletters in the fields of accounting, tax and business management

educational services in the nature of conferences in the areas of accounting and tax and business management consulting for those in the automotive dealership business, and the distribution of course materials in connection with such conferences

accounting services, income tax consultation and preparation services, and business management consultation services, all provided to automobile dealerships