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Detailed structure and explanatory notes

CPC Ver.2 code 82221

Structure   Notes

  • Section: 8 - Business and production services
  • Division: 82 - Legal and accounting services
  • Group: 822 - Accounting, auditing and bookkeeping services
  • Class: 8222 - Accounting and bookkeeping services
  • 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

This code corresponds to the following:
CPC V1.1 code(s) 82212
CPC V1.1 code(s) 82213
CPC V1.1 code(s) 82219
ISIC Rev.4 code(s) 6920

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