CPC, Version 2 - Code 82221
Hierarchy
Section:
Division:
Group:
Class:
SubClass:
82221 - Accounting services
Explanatory note
This subclass includes:
- reviewing 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.
- compilation of financial statements from information provided by the client. No assurances regarding the accuracy of the resulting statements are provided.
- preparation of business tax returns, when provided as a package with the preparation of financial statements for a single fee are classified here
- compilation of income statements, balance sheets, etc.
- analysis of balance sheets, etc.
- other accounting services such as attestations, valuations, preparation of pro forma statements, etc.
This subclass does not include:
- financial auditing services, cf. 82210
- bookkeeping services, cf. 82222
- tax preparation services, when provided as separate services, cf. 823
Correspondence
This code corresponds to the following:
To obtain the full list of correspondences please visit this link