Accounting and auditing services (excluding online marketplaces)

This Sub-class includes accounting and auditing services. Units in this Sub-class are primarily engaged in one or more of the following: •preparation of management accounting reports •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 •advisory services relating to audit and assurance •accounting advisory and consultancy services (e.g. business valuation) •business assurance services such as internal audit, restructuring and/or insolvency, risk management and/or governance and corporate finance and/or deal advisory

•data-processing and tabulation activities, see 63119 •online marketplaces for accounting, auditing and book-keeping services, see 63209 •online intermediaries that enable transactions between buyers and sellers usually for a fee or commission basis without providing the accounting, auditing and book-keeping services, see 63209 •corporate finance advisory services, see 66192 •book-keeping services, see 69202 •management consultancy activities, see 7020 •debt collection, see 82911