5. Accountancy services
(1) Providing accountancy services is a controlled activity if it is carried on by way of business.
(2) "Providing accountancy services" means the application of accounting principles or judgement with regard to the circumstances of another person, including but not limited to the following —
(a) performing audit, examination, verification, investigation, certification, presentation or review of financial transactions and accounting records for such a person;
(b) preparing or certifying reports on audits or examinations of books or records of account, balance sheets, and other financial, accounting and related documents for such a person; or
(c) advising such a person on matters relating to accounting procedure and the recording, presentation or certification of financial information or data, including financial information or data required by any law for the time being in force in the Abu Dhabi Global Market.