BST, a team made up of experts, built on strong skills in the service of customers concerned about the quality of service and responsiveness of stakeholders.

Registered Auditors

Dirk SMETS

auditor (1987)
partner

T : +32 2 346 46 24
M : +32 475 47 16 40
dsm@bst.net

Dirk SMETS obtained a degree in commercial and financial sciences in 1982 (VLEKHO) and a degree in tax sciences from the Economische Hogeschool Sint-Aloysius in 1984. In 2006, he also obtained a Certificate in International Financial Reporting Standards (IFRS) from the Economische Hogeschool Sint-Aloysius.

He has been approved since 1998 by the Banking, Finance and Insurance Commission, now the Financial Services and Markets Authority (FSMA).

Dirk SMETS is an auditor for companies operating in a wide range of sectors. He has specialised in the audit of construction companies and listed companies. He also acts as an expert in company valuations and judicial liquidations.

Since 2001, he has been a Member of the Council of the Institut des Réviseurs d’Entreprises (IRE) and, since 2008, a Member of the IRE Executive Committee. In this capacity, he is a member of numerous IRE commissions and working groups, including the “supervision”, “training” and “SME/SMP” commissions. He represents the accountancy professions as a representative of the a.s.b.l. XBRL Belgium.

Dirk SMETS was chairman of the Commission pour les Normes Comptables working group to modernise the accounting framework for commercial companies between 2003 and 2007.

He is founder (1991) of BST Réviseurs d’Entreprises

Pascale TYTGAT

auditor (1990)
partner

T : +32 2 346 46 24
M : +32 475 28 39 88
pat@bst.net

Pascale TYTGAT (1960) graduated in Commercial Engineering from the Université Libre de Bruxelles (ULB Solvay 1983 – magna cum laude). She also obtained a Certificate in International Financial Reporting Standards (IFRS) from the Université Catholique de Louvain (2005).
Approved in 1999 by the FSMA (formerly CBF) to audit former portfolio companies (listed companies), she is auditor to numerous companies (statutory accounts and/or BGAAP/IFRS consolidated accounts).

Pascale TYTGAT regularly carries out assignments involving company valuations (including internal securities markets for family groups), mergers and acquisitions, fairness opinions, and also provides technical assistance for transactions. She occasionally acts as an independent expert (notably for the FSMA) in transactions involving conflicts of interest, squeeze-outs and other shareholder reorganizations.

She regularly acts as a legal expert and technical advisor in arbitration and other expert appraisals, particularly post litigation.

She assists boards of directors with governance issues, and shareholder groups with equity issues.

She has been a member of various commissions of the IRE (Institut des Réviseurs d’Entreprises). She has sat on the Jury d’examen de fin de stage since 2000, and was a member of the “Commission de Contrôle de Qualité” from 1996 to 2016.
She has been an independent director of SA Texaf (Euronext) since 2013, for which she chairs the Audit and Risks Committee.

Pascale TYTGAT is founder (1991) of SRL BST Réviseurs d’Entreprises.

Tony GROESSENS

auditor (1998)
partner

T : +32 2 346 46 24
M : +32 477 37 60 95
tgr@bst.net

Tony GROESSENS obtained a degree in commercial sciences – accounting from the Economische Hoogschool Sint-Aloysius in 1993.

He is a statutory auditor or has a permanent auditing role in some thirty commercial companies, including construction, industrial and distribution companies, as well as non-profit organisations. He is also responsible for a dozen other mandates in a wide variety of sectors.

Tony GROESSENS regularly carries out legal assignments (contributions in kind, changes of legal form, mergers, demergers and early dissolutions) and contractual assignments (due diligence and various expert reports).

He was a member of the “Assurance Services” commission of the IRE (Institut des Réviseurs d’Entreprises) and acted as a quality controller in the peer review process to which auditors were subject.

Vincent DUMONT

auditor (2001)
partner

T : +32 2 346 46 24
M : +32 475 41 89 06
vdu@bst.net

Vincent DUMONT graduated as a Commercial Engineer from the Université Libre de Bruxelles in 1988.

He is statutory auditor of some 20 companies (statutory accounts and or consolidated accounts).  He was in charge of the audit of the consolidated accounts of several groups (BGaap and IAS/IFRS) and was in charge of the audit of the accounts of a regulated real estate company for 6 years.

He regularly carries out audits of acquisitions (in Belgium and abroad), internal control outsourcing (in Belgium and abroad), administrative and IT organisation and business consulting.  He is frequently involved in real estate matters.

Vincent DUMONT is the permanent representative of BST Partners, director of BST Réviseurs d’Entreprises.

Frédéric LEPOUTRE

auditor (2006)
certified public accountant (2008)
partner

T : +32 2 346 46 24
M : +32 486 82 61 04
flp@bst.net

Frédéric LEPOUTRE holds a degree in Commercial and Financial Sciences from the Institut Catholique des Hautes Etudes Commerciales (I.C.H.E.C.) (2000), an International Diploma in European Tax Law from the Ecole Supérieure des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) (2002) and a Certificate in International Financial Reporting Standards (IFRS) from the Université Catholique de Louvain (UCL) (2005).

He is in charge of some 5 audit mandates (statutory accounts and/or consolidated accounts). He also specialises in consolidation, IFRS and corporate taxation.

Frédéric LEPOUTRE also works as a chartered accountant for some 30 companies and associations.

He is a lecturer at UCL and a regular speaker at various seminars (notably at IRE –  Institut des Réviseurs d’Entreprises). He was a lecturer at ICHEC (PME START – accounting for business start-ups and tax law) and EPHEC (in-depth general accounting).

Frédéric LEPOUTRE was a member of the “special assignments” working group of the IRE.

Olivier VERTESSEN

auditor (2006)
accountant (2010)
partner

T : +32 2 346 46 24
M : +32 486 46 71 82
ovt@bst.net

Olivier VERTESSEN graduated in Commercial and Financial Sciences from the Institut Catholique des Hautes Etudes Commerciales in Brussels (I.C.H.E.C.) in 2001. He also obtained a Master’s degree in Tax Management from the Université Libre de Bruxelles (ULB/SOLVAY) in 2004.

He is a statutory auditor and/or carries out contractual audits of some forty companies and associations (statutory and/or consolidated accounts) in the construction, industry and services sectors, NPOs, public and parastatal entities, NGOs, etc.

He works as a chartered accountant for some thirty companies and associations.

Olivier VERTESSEN regularly carries out assignments involving company valuations, mergers, acquisitions, liquidations, contributions in kind and quasi-contributions, and legal appraisals.

He also has significant expertise in auditing local authorities, the public sector, NGOs and NPOs.  He also specialises in corporate taxation.

Olivier VERTESSEN is a member of the standards committee and working groups of the IRE (Institut des Réviseurs d’Entreprises). He is in charge of the helpdesk on standards issues at the Fondation du Révorat (ICCI) and is a director of this foundation.

He has been a lecturer at EPHEC (in-depth general accounting) and coordinator of final year projects (EPHEC). He is a regular speaker at seminars for company auditors and trainee auditors.

Benoit STEINIER

auditor (2009)
partner

T : +32 2 346 46 24
M : +32 477 37 71 06
bns@bst.net

Benoit STEINIER obtained a degree in Commercial Engineering (I.C.H.E.C.) in 2002. He also obtained a degree in tax management (SOLVAY 2004).

He is responsible for files in the context of auditor mandates of various companies in the construction, textile, industrial, biotechnology, regional investment company, NPOs, etc… for the audit of statutory and consolidated accounts.

Benoit STEINIER cooperates in the performance of legal or contractual assignments entrusted to a company auditor in the context of:

Contribution in kind and quasi-contribution
Liquidation
mergers
takeovers
valuation of companies
legal expert appraisals
follow-up of internal control procedures.

Julien FRANCOIS

auditor (2012)
partner

 

T : +32 2 346 46 24
M : +32 485 84.48.26
jfr@bst.net

Julien FRANCOIS obtained a degree in commercial and financial sciences from the Institut Catholique des Hautes Etudes Commerciales (I.C.H.E.C.) in 2007.

He also obtained a degree in tax management from the Ecole Supérieure des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) in 2010.

Julien FRANCOIS is responsible for files in the context of auditor mandates of various companies in textiles, industry and service sectors, intra-group finance companies, NPOs, etc… for the audit of statutory and consolidated accounts.

He cooperates in the performance of legal or contractual assignments entrusted to an auditor in the context of :

contribution in kind and quasi-contribution
liquidation
mergers / demergers
legal expertises
takeovers
valuation of companies
follow-up of internal control procedures.
Julien FRANCOIS is a lecturer at the EPHEC (comptabilité générale approfondie).

Fanny VAN EETVELDE

auditor (2009)
partner

T : +32 2 346 46 24
M : +32 478 51 21 24
fve@bst.net

Fanny VAN EETVELDE graduated from ULB (Solvay Brussels School) in Management Engineering and began her career in 2004 in financial auditing. In 2009, Fanny obtained her auditor’s qualification while working in a Big Four company.

She joined BST in 2012, where she has been a partner since 2020. She is in charge of audits (statutory audit mandates) in companies in various sectors (real estate, retail, textiles, funds, start-ups, etc). She is also in charge of legal assignments (contributions in kind and quasi-contributions, liquidations, transformations, mergers, demergers) or contractual assignments (acquisition audits, company valuations, financial appraisal assignments, etc).

Sébastien VERACHTERT

auditor (2013)

T : +32 2 346 46 24
M : +32 477 99 90 54
sve@bst.net

Sébastien VERACHTERT is graduated in Commercial and Financial Sciences from the Institut Catholique des Hautes Etudes Commerciales in Brussels (I.C.H.E.C.) in 2005. He also obtained a Master’s degree in Tax Management from the Université Libre de Bruxelles (ULB/SOLVAY) in 2008.

He is in charge of around twenty audit assignments (statutory and/or consolidated accounts) for various companies in the industry and services sectors, non-profit organisations, public and parastatal entities, etc.

Sébastien VERACHTERT works on the special legal or contractual assignments entrusted to a company auditor in connection with :

– contributions in kind and quasi-contributions

– liquidations

– mergers

– acquisition audits

– financial valuations of companies

– monitoring of internal control procedures.

He is a member of the “Data Analytics” working group of the IRE (Institut des Réviseurs d’Entreprises) and is a speaker at the related IRE seminar.

Lom VERHEYDE

auditor (2017)

T : +32 2 346 46 24
M : +32 497 32 92 50
lve@bst.net

Lom VERHEYDE obtained a degree in Applied Economics from Hasselt University in 2006.

In 2022, he completed the judicial expert route and will soon be included in the national register of judicial experts.

Lom VERHEYDE provides audit assistance as part of the auditing mandate for some 30 organisations/companies including both commercial companies and non-profit organisations of various kinds (construction companies, manufacturing companies, distribution, non-profit organisations, etc.).

He regularly carries out legal assignments (contribution in kind, conversion of corporate form, mergers and demergers and early dissolution), due diligence and other expert assessments.

Lom VERHEYDE provides accounting guidance (VAT returns, year-end closing, consultancy,…) to a number of companies.

Jean-Louis HOLVOET

auditor (2017)

T : +32 2 346 46 24
M : +32 496 13 98 58
jlh@bst.net

Jean-Louis HOLVOET obtained a Master’s degree in Business Management at the Institut Catholique des Hautes Etudes Commerciales in Brussels (I.C.H.E.C.) in 2009.

He is in charge of or collaborates in numerous mandates as auditor (statutory and/or consolidated accounts) of various companies in the textile, industry and services sectors, non-profit organisations, etc…

Jean-Louis HOLVOET collaborates for special legal or contractual missions entrusted to an Auditor in the context of :

  • contributions in kind and quasi-contributions
  • liquidation
  • mergers
  • acquisition audits
  • financial valuations of companies
  • forensic expertise.

Frédéric VIGNOBLE

auditor (2023)

T : +32 2 346 46 24
M : +32 472 01 64 48
fvi@bst.net

Frédéric VIGNOBLE obtained a Master’s degree in business management from the Haute Ecole Francisco Ferrer in 2015.

He works as an auditor for various production, distribution and service companies.

Frédéric VIGNOBLE also works as an auditor for co-owners’ associations. He also has experience in the property and automotive sectors.

He also works on legal or contractual assignments entrusted to a company auditor in connection with :

  • contributions in kind and quasi-contributions
  • liquidation
  • mergers
  • acquisition audits
  • financial valuations of companies

Accountants

Mathieu GUILLAUME

certified public accountant (2006)
tax advisor
partner

T : +32 2 346 46 24
M : +32 495 30 07 19
mag@bst.net

Mathieu GUILLAUME obtained a Bachelor’s degree in Accounting and Taxation (E.P.H.E.C.) in 1999. He has been a chartered accountant and tax consultant since 2006.

He is in charge of some 150 files as a chartered accountant and/or tax advisor and carries out, among other things, the preparation and auditing of annual accounts, the administrative and IT organisation of companies, internal control, the liquidation of companies and direct or indirect corporate taxation. He carries out financial and consolidated reporting of Belgian companies on behalf of multinationals.

Mathieu GUILLAUME provides assistance in the creation of companies as well as during tax audits for both corporate tax and VAT.

He specialises in management, holding and real estate companies.

Frédéric LEPOUTRE

auditor (2006)
certified public accountant (2008)
partner

T : +32 2 346 46 24
M : +32 486 82 61 04
flp@bst.net

 

Frédéric LEPOUTRE holds a degree in Commercial and Financial Sciences from the Institut Catholique des Hautes Etudes Commerciales (I.C.H.E.C.) (2000), an International Diploma in European Tax Law from the Ecole Supérieure des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) (2002) and a Certificate in International Financial Reporting Standards (IFRS) from the Université Catholique de Louvain (UCL) (2005).

He is in charge of some 5 audit mandates (statutory accounts and/or consolidated accounts). He also specialises in consolidation, IFRS and corporate taxation.

Frédéric LEPOUTRE also works as a chartered accountant for some 30 companies and associations.

He is a lecturer at UCL and a regular speaker at various seminars (notably at IRE –  Institut des Réviseurs d’Entreprises). He was a lecturer at ICHEC (PME START – accounting for business start-ups and tax law) and EPHEC (in-depth general accounting).

Frédéric LEPOUTRE was a member of the “special assignments” working group of the IRE.

Laurence LEPOUTRE

accountant (2004)
tax advisor (2002)
partner

T : +32 2 346 46 24
M : +32 477 93 17 31
lap@bst.net

 

Laurence LEPOUTRE holds a Bachelor’s degree in Accounting and Taxation from the Institut d’Enseignement Supérieur Economique de la Communauté Française (1994).  She also obtained a degree in tax management from the Ecole Supérieure des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) in 2002.

She manages accounting, periodic and annual closures, preparation and verification of annual accounts, annual legal documents, direct taxation of companies and persons, indirect taxation.

Olivier VERTESSEN

corporate auditor (2006)
certified public accountant (2010)
partner

T : +32 2 346 46 24
M : +32 486 46 71 82
ovt@bst.net

Olivier VERTESSEN graduated in Commercial and Financial Sciences from the Institut Catholique des Hautes Etudes Commerciales in Brussels (I.C.H.E.C.) in 2001. He also obtained a Master’s degree in Tax Management from the Université Libre de Bruxelles (ULB/SOLVAY) in 2004.

He is a statutory auditor and/or carries out contractual audits of some forty companies and associations (statutory and/or consolidated accounts) in the construction, industry and services sectors, NPOs, public and parastatal entities, NGOs, etc.

He works as a chartered accountant for some thirty companies and associations.

Olivier VERTESSEN regularly carries out assignments involving company valuations, mergers, acquisitions, liquidations, contributions in kind and quasi-contributions, and legal appraisals.

He also has significant expertise in auditing local authorities, the public sector, NGOs and NPOs.  He also specialises in corporate taxation.

Olivier VERTESSEN is a member of the standards committee and working groups of the IRE (Institut des Réviseurs d’Entreprises). He is in charge of the helpdesk on standards issues at the Fondation du Révorat (ICCI) and is a director of this foundation.

He has been a lecturer at EPHEC (in-depth general accounting) and coordinator of final year projects (EPHEC). He is a regular speaker at seminars for company auditors and trainee auditors.

Sébastien SPILLIAERT

certified public accountant (2017)
tax advisor (2017)
partner

T : +32 2 346 46 24
M : +32 472 73 78 65
ses@bst.net

Sébastien SPILLIAERT obtained a Bachelor’s degree in Accounting – option: management (Ecole Pratique des Hautes Etudes Commerciale) in 2011.

As a chartered accountant and/or tax advisor, he is responsible for some 75 companies, including the preparation and audit of annual accounts, the administrative and IT organisation of companies, internal control, the liquidation of commercial companies and direct or indirect corporate taxation.

Sébastien Spilliaert provides assistance with setting up companies and with tax audits, both for corporation tax and VAT.

He specialises in management, holding and property companies, as well as subsidiaries of French engineering and consultancy groups.

Eloïse SCOPEL

certified public accountant (2013)
tax advisor (2013)

T : +32 2 346 46 24
M : +32 496 40 97 23
esc@bst.net

 

Eloïse SCOPEL obtained a Bachelor of Science degree in Accounting (E.P.H.E.C.) in 2007. She also obtained a post-doctoral degree in taxation (E.P.H.E.C.) in 2009.

She keeps the accounts, the periodic and annual closings, the preparation and auditing of the annual accounts, the annual legal follow-up, the direct taxes of companies and individuals, the indirect taxes.

Eloïse SCOPEL also participates in contractual missions, including assistance with audits of acquisitions, mergers, liquidations, etc.

Aline MENGONI

certified public accountant (2015)
tax advisor (2015)

T : +32 2 346 46 24
ame@bst.net

 

Aline MENGONI obtained a Bachelor in Accounting – Taxation option (E.P.H.E.C.) in 2010. She also obtained a degree in Fiscal Sciences from the Ecole Supérieure des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) in 2013. 

She is in charge of accounting, periodical and annual closures, preparation and auditing of annual accounts, annual legal follow-up, direct taxation of companies and individuals and indirect taxation.

Rodolphe GAILLARD

certified public accountant (2017)
tax advisor (2017)

T : +32 2 346 46 24
M : +32 497 26 84 50
rdg@bst.net

 

Rodolphe GAILLARD obtained a Bachelor’s degree in Accounting (E.P.H.E.C.) in 2009.  He also obtained a Master’s degree in Commercial Sciences from the Institut Catholique des Hautes Etudes Commerciales (I.C.H.E.C.) in 2012. In 2015, he obtained an Executive Master in Tax Management from the Université Libre de Bruxelles (ULB/SOLVAY Brussels School of Economics and Management).

He is responsible for bookkeeping, periodic and annual closings, preparing and auditing annual accounts, annual legal monitoring, direct taxation of companies and individuals, and indirect taxation.

Rodolphe GAILLARD also assists with contractual assignments, including assistance with acquisition audits, mergers, liquidations, business start-ups, …

Suzy LEBUGHE

certified public accountant (2023)
tax advisor (2023)

T : +32 2 346 46 24
M : +32 485 64 11 48
slb@bst.net

Suzy LEBUGHE has held a Bachelor’s degree in Accounting – Tax option (E.P.F.C.) since 2015.  She has also held a diploma in Tax Sciences from the Ecole Supérieur des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) since 2018. 

She is responsible for a diversified client portfolio consisting of companies, company directors and self-employed people. This portfolio is made up of SMEs such as management companies, IT consultants, holding companies, asset management companies and Belgian subsidiaries of foreign groups.

Suzy LEBUGHE independently manages bookkeeping, periodic and annual closings, the preparation and auditing of annual accounts, and the preparation and submission of personal income tax, corporation tax and VAT returns.

Tax advisors

Mathieu GUILLAUME

certified public accountant (2006)
tax advisor
partner

T : +32 2 346 46 24
mag@bst.net

Mathieu GUILLAUME obtained a Bachelor’s degree in accounting and taxation (E.P.H.E.C.) in 1999.
Mathieu GUILLAUME has been an accountant and tax consultant since 2006.

He is responsible for some seventy-five files as Accountant and/or Tax Consultant and manages, among other things, the accounting, preparation and verification of annual accounts, administrative organisation and informatics, internal control, liquidation of commercial companies and direct or indirect taxation of companies.

Mathieu GUILLAUME provides assistance in the incorporation of companies as well as during tax audits, both in terms of corporate income tax and VAT.

He specialises in management, holding and real estate companies.

Laurence LEPOUTRE

certified public accountant (2004)
tax advisor (2002)
partner

T : +32 2 346 46 24
M : +32 477 93 17 31
lap@bst.net

 
Laurence LEPOUTRE holds a Bachelor’s degree in Accounting and Taxation from the Institut d’Enseignement Supérieur Economique de la Communauté Française (1994).  She also obtained a degree in tax management from the Ecole Supérieure des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) in 2002.

Laurence LEPOUTRE manages accounting, periodic and annual closures, preparation and verification of annual accounts, annual legal documents, direct taxation of companies and persons, indirect taxation.

Sébastien SPILLIAERT

certified public accountant (2017)
tax advisor (2017)
partner

T : +32 2 346 46 24
M : +32 472 73 78 65
ses@bst.net

Sébastien SPILLIAERT obtained a Bachelor’s degree in Accounting – option: management (Ecole Pratique des Hautes Etudes Commerciale) in 2011.

As a chartered accountant and/or tax advisor, he is responsible for some 75 companies, including the preparation and audit of annual accounts, the administrative and IT organisation of companies, internal control, the liquidation of commercial companies and direct or indirect corporate taxation.

Sébastien Spilliaert provides assistance with setting up companies and with tax audits, both for corporation tax and VAT.

He specialises in management, holding and property companies, as well as subsidiaries of French engineering and consultancy groups.

Eloïse SCOPEL

certified public accountant (2013)
tax advisor (2013)

T : +32 2 346 46 24
M : +32 496 40 97 23
esc@bst.net

Eloïse SCOPEL obtained a Bachelor of Science degree in Accounting (E.P.H.E.C.) in 2007. She also obtained a post-doctoral degree in taxation (E.P.H.E.C.) in 2009. 

She keeps the accounts, the periodic and annual closings, the preparation and auditing of the annual accounts, the annual legal follow-up, the direct taxes of companies and individuals, the indirect taxes.

Eloïse SCOPEL also participates in contractual missions, including assistance with audits of acquisitions, mergers, liquidations, etc.

Aline MENGONI

certified public accountant (2015)
tax advisor (2015)

T : +32 2 346 46 24
ame@bst.net

 

Aline MENGONI obtained a Bachelor in Accounting – Taxation option (E.P.H.E.C.) in 2010. She also obtained a degree in Fiscal Sciences from the Ecole Supérieure des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) in 2013.

She is in charge of accounting, periodical and annual closures, preparation and auditing of annual accounts, annual legal follow-up, direct taxation of companies and individuals and indirect taxation

Rodolphe GAILLARD

certified public accountant (2017)
tax advisor (2017)

T : +32 2 346 46 24
M : +32 497 26 84 50
rdg@bst.net

 

Rodolphe GAILLARD obtained a Bachelor’s degree in Accounting (E.P.H.E.C.) in 2009.  He also obtained a Master’s degree in Commercial Sciences from the Institut Catholique des Hautes Etudes Commerciales (I.C.H.E.C.) in 2012. In 2015, he obtained an Executive Master in Tax Management from the Université Libre de Bruxelles (ULB/SOLVAY Brussels School of Economics and Management).

He is responsible for bookkeeping, periodic and annual closings, preparing and auditing annual accounts, annual legal monitoring, direct taxation of companies and individuals, and indirect taxation.

Rodolphe GAILLARD also assists with contractual assignments, including assistance with acquisition audits, mergers, liquidations, business start-ups, …

Suzy LEBUGHE

certified public accountant (2023)
tax advisor (2023)

T : +32 2 346 46 24
M : +32 485 64 11 48
slb@bst.net

Suzy LEBUGHE has held a Bachelor’s degree in Accounting – Tax option (E.P.F.C.) since 2015.  She has also held a diploma in Tax Sciences from the Ecole Supérieur des Sciences Fiscales (I.C.H.E.C./E.S.S.F.) since 2018. 

She is responsible for a diversified client portfolio consisting of companies, company directors and self-employed people. This portfolio is made up of SMEs such as management companies, IT consultants, holding companies, asset management companies and Belgian subsidiaries of foreign groups.

Suzy LEBUGHE independently manages bookkeeping, periodic and annual closings, the preparation and auditing of annual accounts, and the preparation and submission of personal income tax, corporation tax and VAT returns.