This sub-class includes accounting and/or auditing services. Units in this sub-class are primarily engaged in: •preparation of management accounting reports •preparation or auditing of financial accounts •examination of accounts and/or certification of their accuracy •preparation of personal and/or business income tax returns •duty and/or tax tariff calculation service activities •advisory activities and/or representation on behalf of clients before tax authorities •advisory services relating to audit and assurance •accounting advisory and/or consultancy services (e.g., business valuation) •business assurance services such as internal audit, restructuring and/or insolvency, risk management and/or governance and corporate finance and/or deal advisory