Classification Detail

This class includes activities involving the recording of commercial transactions for businesses or others, the preparation of financial accounts, the examination of these accounts and the certification of their accuracy and the preparation of personal and business income tax returns. Included are related advisory activities and representation (other than legal representation) on behalf of clients before tax authorities. Exclusions: Data processing and tabulation activities are classified in class 7230 (Data processing). Activities involving management consultancy, by units that do not provide accounting or auditing services, e.g. design of accounting systems, cost accounting programmes, budgetary control procedures, etc., are classified in class 7414 (Business and management consultancy activities). Bill collection is classified in class 7499 (Other business activities n.e.c.).