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Detailed structure and explanatory notes

CPC Ver.2 code 82210

Structure   Notes

  • Section: 8 - Business and production services
  • Division: 82 - Legal and accounting services
  • Group: 822 - Accounting, auditing and bookkeeping services
  • Class: 8221 - Financial auditing services
  • Subclass: 82210 - Financial auditing services

Explanatory note

This subclass includes:
- examination services for the accounting records and other supporting evidence of an organization for the purpose of expressing an opinion as to whether the financial statements of the organization present its position fairly and accurately as at a given date and the results of its operations for the period ending on that date, in accordance with generally accepted accounting principles

This subclass does not include:
- accounting review services, cf. 82221
- management audits, cf. 83111

This code corresponds to the following:
CPC V1.1 code(s) 82211
ISIC Rev.4 code(s) 6920

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