Consultation, advice and assistance in the preparation of income tax returns (including but not limited to such consultation, advice and assistance provided orally or in the form of documents or computer disks or tapes or any other storage medium); consultation, advice and assistance in the organisation and preparation of business records (including but not limited to such consultation, advice and assistance provided orally or in the form of documents or computer disks or tapes or any other storage medium); consultation and advisory services and other assistance for business management (including but not limited to such consultation and advisory services and other assistance provided orally or in the form of documents or computer disks or tapes or any other storage medium)

Computer programs, whether recorded on paper or tapes or cards or disks or other forms of storage; computer disks and computer tapes

Printed publications and other printed matter; instructional matter