35 Data processing consultancy; advice in the following fields: business sales; advice with respect to mergers; commercial consulting services in the following fields, disposals; business advisory and consultancy services relating to financial reorganizations; business consultancy services relating to franchising; tax consultancy [auditors]; tax planning [accounting]; tax advice (accountancy) services; consultancy services in relation to the following fields, goodwill acquisitions; business management services relating to business acquisitions; business advisory and consultancy services in relation to the following fields, business agreements; commercial investigation; secretarial services for business offices; business secretarial services.