Accounting, bookkeeping and auditing activities; tax consultancy

This class includes: -recording of commercial transactions from businesses or others - bookkeeping activities for financial accounting and payroll accounting etc. - preparation or auditing of financial accounts - examination of accounts and certification of their accuracy - preparation of tax returns for individuals or enterprises - accounting advisory activities and representation on behalf of clients before tax authorities or tax courts - duty and tax tariff calculation service activities This class includes also: -activities of invoicing services

This class excludes: - provision of accounting software, see 621 - data-processing and tabulation activities, see 6310 - management consultancy on accounting systems, budgetary control procedures, see 7020 - bill collection, see 8291