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 programs, budgetary control procedures, see 7020;

Bill collection, see 8291.