8222 Accounting and bookkeeping services

**Includes:** - reviewing annual and interim financial statements and other accounting information. The scope of a review is less than that of an audit, and the level of assurance provided is thus lower. - compilation of financial statements from information provided by the client. No assurances regarding the accuracy of the resulting statements are provided. - preparation of business tax returns, when provided as a package with the preparation of financial statements for a single fee are classified here - compilation of income statements, balance sheets, etc. - analysis of balance sheets, etc. - other accounting services such as attestations, valuations, preparation of pro forma statements, etc. **Excludes:** - financial auditing services, cf. 82210 - bookkeeping services, cf. 82222 - tax preparation services, when provided as separate services, cf. 823

**Includes:** - classifying and recording business transactions in terms of money or some unit of measurement in the books of account **Excludes:** - bookkeeping services related to tax returns, cf. 823 - payroll services, including payroll computation and ledgers, cf. 82223

**Includes:** - payroll processing, including on-line - direct deposit or cheque preparation services - remission of taxes and other deductions - preparation, viewing and storage of payroll ledgers, reports and other documents **Excludes:** - bookkeeping services, cf. 82222 - payroll processing provided as part of a bundle of management services, cf. 83117