This document provides an overview of Second Life, including basics about the virtual world, why companies participate, and examples of how companies are using it. It discusses that over 7 million users from various countries and age groups are active in Second Life. Companies are using it for customer education, training, feedback, meetings and more. Participating requires certain computer capabilities and knowledge of how to get an account, obtain an avatar and secure virtual office space. Several professions exist in Second Life, including virtual law and accounting firms. Taxation of virtual economies is an emerging issue being examined.

1. Introduction to Operating in Second Life Tom Hood, CPA.CITP July 25, 2007

9. Professions in Second Life Offices of the Second Life Bar Association boasts 165 members Visit them on-line at http:// www.slba.info

11. Virtual Law presentation in SL Presented by the Business Communicators of Second Life group, virtual lawyer, Benjamin Noble, addresses a crowd of avatars in an interactive session on virtual IP.

13. KAWG&F Offices (first CPA firm)

14. Berk (danish accounting firm)

15. Even H & R Block is in SL!

16. CPA Island

17. CPA Island

18. Scenes from CPA Island

19. Real Time video feeds Integration with web – real link to macpa.org Integration with web – real link to blogs… Integration with web – real time RSS feeds

20. Scenes from CPA Island

21. Scenes from CPA Island