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6920 Accounting, bookkeeping and auditing activities; tax consultancy
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Corresponding CPA codes
- 69.20.1 Financial auditing services
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69.20.10 Financial auditing services
This subcategory includes:
- examination services of accounting records and other supporting evidence of an organisation for the purpose of expressing an opinion as to whether financial statements of the organisation present fairly its position as at a given date and results of its operations for the period ending on that date, in accordance with generally accepted accounting principles
This subcategory excludes:
- accounting review services, see 69.20.21
- managements audits, see 70.22.11
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69.20.2 Accounting services
This category excludes:
- data processing services, see 63.11.11
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69.20.21 Accounting review services
This subcategory includes:
- reviewing services of annual and interim financial statements and other accounting information. The scope of a review is less than that of an audit, and the level of assurance provided is thus lower.
- analysis of balance sheets etc.
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69.20.22 Compilation services of financial statements
This subcategory includes:
- compilation services for financial statements from information provided by the client. No assurances regarding the accuracy of the resulting statements are provided.
- preparation services for business tax returns, when provided as a package with the preparation of financial statements for a single fee
- compilation of income statements, balance sheets etc.
This subcategory excludes:
- business tax preparation services, when provided as separate services, see 69.20.3
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69.20.23 Bookkeeping services
This subcategory includes:
- bookkeeping services consisting in classifying and recording business transactions in terms of money or some unit of measurement in the books of account
This subcategory excludes:
- payroll services, including payroll computation and ledgers, see 69.20.24
- bookkeeping services related to tax returns, see 69.20.3
- bill collection services, see 82.91.12
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69.20.24 Payroll services
This subcategory includes:
- payroll services, including payroll computation and ledgers
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69.20.29 Other accounting services
This subcategory includes:
- other accounting services such as attestations, valuations, preparation services for pro forma statements etc.
- 69.20.3 Tax consulting services
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69.20.31 Corporate tax consulting and preparation services
This subcategory includes:
- corporate tax consulting and preparation of returns for all kinds of taxes (e.g., VAT)
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69.20.32 Individual tax preparation and planning services
This subcategory includes:
- tax preparation and planning services for unincorporated business
- tax preparation and planning services for individuals
- 69.20.4 Insolvency and receivership services
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69.20.40 Insolvency and receivership services
This subcategory includes:
- providing advice and assistance to the management and/or creditors of insolvent businesses and/or to act as receiver or trustee in bankruptcy