Accounting, bookkeeping, auditing, tax consultancy

This class includes: - recording of commercial transactions for commercial and other organizations - preparation and examination of financial accounts - analysis of financial accounts and drawing up conclusions on their accuracy - preparation of tax returns for individuals or organizations - advisory services and representation (except legal representation) before tax authorities on behalf of clients. Excludes: - data processing and tabulation services, see 63.11 - advisory services on management issues such as the development of accounting systems, cost accounting, budget control procedures, see 70.22 - collection of promissory notes, see 82.91