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
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