Accounting and auditing activities, tax consultancy

This class includes: - Recording of commercial transactions of enterprises and individuals. - 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 (except legal representation) on behalf of clients before tax authorities

Except: - Data processing and tabulation activities see class 63110 (Data processing, hosting and related activities) - Management consultancy, such as design of accounting systems, cost accounting programs, budgetary control procedures, see class 70200 (Management consultancy services) - Bill collection, see class 82910 (Activities of collection agencies and credit bureaus)