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 public administration (e.g. tax authorities and tax courts) - duty and tax tariff calculation service activities

This class also includes: - activities of invoicing services

This class excludes: - publishing of accounting software, see 58.29 - computer programming of accounting software, see 62.10 - management consultancy on accounting systems, budgetary control procedures, see 70.20 - bill collection, see 82.91