会计、簿记和审计活动；税务咨询服务

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 6311 - management consultancy activities, such as design of accounting systems, cost accounting programmes, budgetary control procedures, see 7020 - bill collection, see 8291