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