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