Business and management consultancy services (classified under code 7414, Malaysia Standard Industrial Classification) include the provision of advice, guidance or operational assistance to businesses. These activities involve public relations, for example through image building and opinion moulding, to improve the relations of the client with the public, media or others, other than by paid advertisements, welfare and charity affairs, politics, lobbying; activities in connection with planning, organising, efficiency and control, management information; combined management consultancy and actual management, for example by agronomists and agricultural economists to farm; arbitration and conciliation between management and labour; and activities of management holding companies. It excludes the following:
(a) Computer activities which are classified in the appropriate item in Division 72 Computer and related activities.
(b) Legal advice and representation which are classified in Item 74110: Legal services.
(c) Accounting, book-keeping and auditing activities and taxation consultancy which are classified in Item 74120: Accounting, book-keeping and auditing activities; and taxation consultancy.
(d) Market research and public opinion polling which are classified in Item 74130: Market Research and public opinion polling.
(e) Technical advisory activities which are classified in Item 74211: Architectural consultancy services or in Item 74212: Engineering consultancy services
(f ) Advertising activities which are classified in Item 74300: Advertising