Restrictions on preparing accounts

A friend who is a book-keeper and who has prepared financial accounts in the past has recently been made redundant.
She is wishing to go self-employed and is wondering if there are any restrictions on preparing accounts for CT600 and Company Accounts, and entering them as their representative?
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No restrictions, except she can't do audits.
If she wants to act as their "agent", she needs to register with HMRC (a) for whichever category of taxes she wants to handle, and (b) for MLR (for which an annual fee is payable).
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