Accounting, bookkeeping and auditing activities; tax consultancy

This class includes: - recording of commercial transactions from businesses or others - preparation or auditing of financial accounts - examination of accounts and certification of their accuracy - preparation of personal and business income tax returns - advisory activities and representation on behalf of clients before tax authorities

This class excludes: - data-processing and tabulation activities, see 63.11 - management consultancy on accounting systems, budgetary control procedures, see 70.22 - bill collection, see 82.91