Deliver business and industry training over the Internet, intranets, or extranets via Arthur Andersen's Virtual Learning Network. The site provides access to a broad library of courses, a single platform for delivery and management of those courses, and services to implement a Web-based learning program. Interactive multimedia courses address topics such as finance and accounting; IT skills for professionals and end users; management and employee development; and sales and marketing. Another Web-based consulting service, Premier ExpertNet Group (PEN Group), combines a network of independent consulting firms covering all major practice areas. The PEN Group is a division of the Expert Marketplace, an Internet resource for consulting firms.