{
  "url": "https://openlegislation.uk/russia-sanctions-eu-exit-regulations-2019/schedule-3J/paragraph-2",
  "json_url": "https://openlegislation.uk/russia-sanctions-eu-exit-regulations-2019/schedule-3J/paragraph-2.json",
  "legislation": "uksi/2019/855",
  "legislation_title": "The Russia (Sanctions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/russia-sanctions-eu-exit-regulations-2019",
  "path": "schedule/3J/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Meaning of accounting services",
  "text": "“Accounting services” means—\n(a) accounting review services, which are services involving the review by a person of annual and interim financial statements and other accounting information, but excluding auditing services;\n(b) compilation of financial statements services, which are services involving the compilation by a person of financial statements from information provided by a client, including preparation services of business tax returns when provided together with the preparation of financial statements for a single fee, but excluding such preparation services of business tax returns when provided as a separate service;\n(c) other accounting services such as attestations, valuations, preparation services of pro forma statements;\n(d) bookkeeping services, which are services consisting of classifying and recording business transactions in terms of money or some unit of measurement in the books of account, but excluding bookkeeping services related to tax returns.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3J inserted (16.12.2022) by The Russia (Sanctions) (EU Exit) (Amendment) (No. 17) Regulations 2022 (S.I. 2022/1331), reg. 1(2)(b), Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/855/schedule/3J/paragraph/2",
    "retrieved_at": "2026-10-28T22:41:25.449074+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}