arranging and conducting seminars, workshops and conferences; association services being the provision of training and education to tax agents and accountants as members of an association; association and membership services being the provision of training and education in relation to taxation and financial planning; education and training in relation to the taxation and accounting; professional development and training through seminars, workshops, conferences and publications; providing certification and accreditation education services to accountants and tax agents; professional development and training through seminars, workshops, conferences and publications; providing certification and accreditation education services; training and education in relation to taxation and financial planning; including the provision of each of the above such services online