The provision of accountancy, business advisory, business appraisal, auditing, book-keeping, business consultancy, business management, taxation and valuation services included in this class, accounting services and book-keeping services; taxation consultancy services to individuals and businesses; provision of tax information online; income tax preparation services; internal and external auditing, business research, the provision of commercial and business information and cost analysis; business project advice, business risk management, process management; forensic accounting including determination and fraud investigation

Financial services; financial consultancy services to individuals and businesses; actuarial services, individual and corporate finance services, financial consultancy services provided by financial advisors and planners, financial evaluation and management services, provision and dissemination of financial information; financial consultancy and advisory services, including such services relating to credit and debit control, investment, grants and financing of loans, taxation, tax planning and other financial matters; pension services; tax advice; real estate and property management; financing of real estate and of property development; advisory, planning, information, management and consultancy services relating to pensions and pension fund management