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Detailed structure and explanatory notes
CPC Ver.2 code 82210Structure
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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