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Detailed structure and explanatory notes

ISIC Rev.3.1 code 7412

Structure   

Hierarchy
  • Section: K - Real estate, renting and business activities
  • Division: 74 - Other business activities
  • Group: 741 - Legal, accounting, bookkeeping and auditing activities; tax consultancy; market research and public opinion polling; business and management consultancy
  • Class: 7412 - Accounting, bookkeeping and auditing activities; tax consultancy
Explanatory note

This class includes:
- recording of commercial transactions from businesses or others
- preparation of financial accounts, examination of such accounts and certification of their accuracy
- preparation of personal and business income tax returns
- advisory activities and representation (other than legal representation) on behalf of clients before tax authorities


This class excludes:
- data-processing and tabulation activities, see 7230
- management consultancy such as design of accounting systems, cost accounting programmes, budgetary control procedures, see 7414
- bill collection, see 7499
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