WZ 69.20.1—Activities of qualified auditors, certified accountants, auditing firms and firms of licensed public accountants

Where 69.20.1 sits

1. N Professional, scientific and technical activities
2. 69 Legal and accounting activities
3. 69.2 Accounting, bookkeeping and auditing activities; tax consultancy
4. 69.20 Accounting, bookkeeping and auditing activities; tax consultancy
5. 69.20.1 Activities of qualified auditors, certified accountants, auditing firms and firms of licensed public accountants

What 69.20.1 includes

• Examination of business records and certification of their regularity by auditors and accounting firms: • Statutory audit (e.g., annual financial statement audit, consolidated financial statement audit) • Examination of management and financial conditions (e.g., creditworthiness, restructuring plans) • Prospectus review (e.g., investment prospectuses or stock exchange listing prospectuses) • Efficiency review (e.g., price review for public contracts) • Functional review (e.g., control systems, data processing systems) • Review of special transactions (e.g., company formation, merger) • Maintenance of books and records and confirmation of their regularity
• Billing services

What 69.20.1 excludes

• Publishing accounting software, see 58.29.0
• Programming accounting software, see 62.10.3
• Data processing and tabulation services, see 63.10.1
• Business consulting on accounting systems, budget control procedures, see 70.20.0
• Activities of debt collection agencies, see 82.91.1

69.20.1 in other systems