| Consultancy

   | Accountancy

   | Payroll Accountancy

   | Annual Financial      Statement

   | Operational Tax      Declaration

   | Others

| Annual Financial Statement

• Preparation of opening and closing balance sheets for sole proprietorship, joint partnerships, corporate enterprises (limited liability corporations), associations

• Preparation of surplus calculations for small undertakers and freelancers

• BIBER: balance report for the calculation of profits in accordance with the BASEL II criteria