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Detailed structure and explanatory notes

ISIC Rev.4 code 6920


  • Section: M - Professional, scientific and technical activities
  • Division: 69 - Legal and accounting activities
  • Group: 692 - Accounting, bookkeeping and auditing activities; tax consultancy
  • Class: 6920 - Accounting, bookkeeping and auditing activities; tax consultancy

Explanatory note

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

This class excludes:
- data-processing and tabulation activities, see 6311
- management consultancy activities, such as design of accounting systems, cost accounting programmes, budgetary control procedures, see 7020
- bill collection, see 8291

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