Services rendered by organisations and institutions in the development of the mental facilities of persons, consisting of all forms of education, instruction and teaching in the fields of accountancy and related fields; publication of texts other than publicity including educational, instructional and teaching manuals and other works in the field of accountancy and related areas; arranging of seminars and conferences; maintaining a library

Services rendered by organisations principally with the object of assisting in the working, regulation and/or management of the business affairs of accountants, actuaries, auditors and secretaries, or other commercial enterprises or undertakings, including: accounting; auditing of accounts; book-keeping; fiduciary services; business management; business planning; business direction; business consultants; business research; business supervision; business inspections; services rendered in advertising to the public; the capture, storage and dissemination of professional knowledge; the provision of business information and assistance; the establishment and operation of a commercial business information agency, including referral services for members of the public to members of the accountancy profession; market research and public relations; the publication of texts for publicity included in this class; and, personnel recruitment and consultancy and all other services in this class relating to business management and business adminstration