Included therein are related advisory activities and representation (other than legal representation) on behalf of clients before tax authorities. However, accounting and auditing services exclude the following:
- Data processing and tabulation activities which are classified in item 72300: Data processing services.
- Activities involving management consultancy, by units that do not provide accounting or auditing which are classified in item 74142: General management consultancy services.
- Bill collection which is classified in item 74999: Other business activities