| Official title | Accounting, bookkeeping and auditing activities; tax consultancy | Other software publishing | Computer programming activities | Business and other management consultancy activities | Activities of collection agencies and credit bureaus |
| Plain-language summary | Use this class for accounting, bookkeeping and auditing activities; tax consultancy when the main activity includes Recording of commercial transactions from businesses or others and Bookkeeping activities for financial accounting and payroll accounting, etc.. Check exclusions and nearby codes before applying it to a mixed activity. | Use this code when the business mainly publishes, licenses, or distributes ready-made software products rather than building custom software for clients. | Use this code when the main activity is writing, modifying, testing, or supporting software for clients or internal systems. | Use this code for advisory work on business strategy, management, operations, and organization where consultancy is the main service. | Use this class for activities of collection agencies and credit bureaus when the main activity includes Collection of payments for claims and remittance of payments collected to the clients (e.g. bill or debt collection services) and Compiling and the provision of information (e.g. credit or employment history) for financial institutions, retailers and others who have a need to evaluate the creditworthiness of individuals or businesses. Check exclusions and nearby codes before applying it to a mixed activity. |
| Official inclusions | - - recording of commercial transactions from businesses or others
- - bookkeeping activities for financial accounting and payroll accounting, etc.
- - preparation or auditing of financial accounts
- - examination of accounts and certification of their accuracy
- - preparation of tax returns for individuals or enterprises
| - - publishing of other software, including:
- - operating systems
- - business and other applications (e.g. distributed ledger technology (DLT), financial technologies software)
- - cybersecurity software
- - modelling software
| - - designing the structure and content of, the writing, modifying (including updates and patches), testing and maintaining of software and applications, including:
- - systems software
- - video game software and applications / gaming applications
- - video game middleware
- - business and finance software applications
| - - This class includes the provision of advice, guidance and operational assistance to businesses and other organisations on management issues (for example, corporate strategic and organisational planning, business process re-engineering, change management, cost reduction and other financial issues; marketing objectives and policies; human resources policies, practices and planning; compensation and retirement strategies; production scheduling and control planning).
- - This provision of business services may include advice, guidance or operational assistance to businesses and the public service regarding:
- - design of accounting methods or procedures
- - cost accounting programmes
- - budgetary control procedures
| - - collection of payments for claims and remittance of payments collected to the clients (e.g. bill or debt collection services)
- - compiling and the provision of information (e.g. credit or employment history) for financial institutions, retailers and others who have a need to evaluate the creditworthiness of individuals or businesses
- - activities of rating agencies
- - repossession activities
|
| Official exclusions | - - publishing of accounting software, see 58.29
- - computer programming of accounting software, see 62.10
- - management consultancy on accounting systems, budgetary control procedures, see 70.20
- - bill collection, see 82.91
| - - reproduction of software, see 18.20
- - retail sale of non-customised software on physical media, see 47.40
- - publishing of video games, see 58.21
- - online provision of software, not associated with publishing, see 60.39
- - operation of online gaming / video game sites, not associated with publishing, see 60.39
| - - publishing of software or gaming on demand services, cloud-based software and gaming applications, see 58.2
- - development of software associated with publishing, see 58.2
- - translation or adaptation of non-customised software for a particular market on own account, see 58.29
- - operation of online gaming / video game sites, see 60.39
- - planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, see 62.20
| - - design of computer software for accounting systems, see 62.10
- - legal advice and representation, see 69.10
- - accounting, bookkeeping and auditing activities, tax consulting, see 69.20
- - supervisory activities and management of other units of the enterprise or enterprise group, see 70.10
- - architectural and engineering advisory activities, see 71.11, 71.12
| - - factoring activities, see 64.92
|
| Typical examples | - - Recording of commercial transactions from businesses or others
- - Bookkeeping activities for financial accounting and payroll accounting, etc.
- - Preparation or auditing of financial accounts
- - Examination of accounts and certification of their accuracy
| - - SaaS product company licensing its own application
- - Desktop software publisher
- - Developer of packaged business software
| - - Custom software development agency
- - Mobile app development studio
- - Outsourced programming team
- - Web application development company
| - - Management consultancy
- - Operations advisor
- - Startup strategy consultant
| - - Collection of payments for claims and remittance of payments collected to the clients (e.g. bill or debt collection services)
- - Compiling and the provision of information (e.g. credit or employment history) for financial institutions, retailers and others who have a need to evaluate the creditworthiness of individuals or businesses
- - Activities of rating agencies
- - Repossession activities
|
| Common reasons to choose this code | - - recording of commercial transactions from businesses or others
- - bookkeeping activities for financial accounting and payroll accounting, etc.
- - preparation or auditing of financial accounts
- - examination of accounts and certification of their accuracy
| - - publishing of other software, including:
- - operating systems
- - business and other applications (e.g. distributed ledger technology (DLT), financial technologies software)
- - cybersecurity software
| - - designing the structure and content of, the writing, modifying (including updates and patches), testing and maintaining of software and applications, including:
- - systems software
- - video game software and applications / gaming applications
- - video game middleware
| - - This class includes the provision of advice, guidance and operational assistance to businesses and other organisations on management issues (for example, corporate strategic and organisational planning, business process re-engineering, change management, cost reduction and other financial issues; marketing objectives and policies; human resources policies, practices and planning; compensation and retirement strategies; production scheduling and control planning).
- - This provision of business services may include advice, guidance or operational assistance to businesses and the public service regarding:
- - design of accounting methods or procedures
- - cost accounting programmes
| - - collection of payments for claims and remittance of payments collected to the clients (e.g. bill or debt collection services)
- - compiling and the provision of information (e.g. credit or employment history) for financial institutions, retailers and others who have a need to evaluate the creditworthiness of individuals or businesses
- - activities of rating agencies
- - repossession activities
|
| Common reasons not to choose this code | - - publishing of accounting software, see 58.29
- - computer programming of accounting software, see 62.10
- - management consultancy on accounting systems, budgetary control procedures, see 70.20
- - bill collection, see 82.91
| - - reproduction of software, see 18.20
- - retail sale of non-customised software on physical media, see 47.40
- - publishing of video games, see 58.21
- - online provision of software, not associated with publishing, see 60.39
| - - publishing of software or gaming on demand services, cloud-based software and gaming applications, see 58.2
- - development of software associated with publishing, see 58.2
- - translation or adaptation of non-customised software for a particular market on own account, see 58.29
- - operation of online gaming / video game sites, see 60.39
| - - design of computer software for accounting systems, see 62.10
- - legal advice and representation, see 69.10
- - accounting, bookkeeping and auditing activities, tax consulting, see 69.20
- - supervisory activities and management of other units of the enterprise or enterprise group, see 70.10
| - - factoring activities, see 64.92
|
| Usually not this code | - - Publishing of accounting software
- - Computer programming of accounting software
- - Management consultancy on accounting systems, budgetary control procedures
- - Bill collection
| - - Client project software agency
- - Cloud infrastructure provider
- - IT consultancy without software product ownership
| - - A company that mainly licenses its own packaged SaaS product
- - A cloud hosting provider
- - A management consultancy advising on IT strategy
| - - Software agency
- - Advertising agency
- - Law firm
| |
| Related codes | - - 58.29 Other software publishing
- - 62.10 Computer programming activities
- - 70.20 Business and other management consultancy activities
- - 82.91 Activities of collection agencies and credit bureaus
- - 69.2 Accounting, bookkeeping and auditing activities; tax consultancy
| - - 62.10 Computer programming activities
- - 63.10 Computing infrastructure, data processing, hosting and related activities
- - 18.20 Reproduction of recorded media
- - 47.40 Retail sale of information and communication equipment
- - 58.21 Publishing of video games
- - 60.39 Other content distribution activities
- - 58.2 Software publishing
| - - 58.29 Other software publishing
- - 62.20 Computer consultancy and computer facilities management activities
- - 63.10 Computing infrastructure, data processing, hosting and related activities
- - 58.2 Software publishing
- - 60.39 Other content distribution activities
- - 92.00 Gambling and betting activities
- - 95.10 Repair and maintenance of computers and communication equipment
- - 62.1 Computer programming activities
| - - 62.20 Computer consultancy and computer facilities management activities
- - 73.11 Activities of advertising agencies
- - 62.10 Computer programming activities
- - 69.10 Legal activities
- - 69.20 Accounting, bookkeeping and auditing activities; tax consultancy
- - 70.10 Activities of head offices
- - 71.11 Architectural activities
- - 71.12 Engineering activities and related technical consultancy
- - 73.30 Public relations and communication activities
- - 74.99 All other professional, scientific and technical activities n.e.c.
- - 78.10 Activities of employment placement agencies
- - 85.69 Educational support activities n.e.c.
- - 70.2 Business and other management consultancy activities
| - - 64.92 Other credit granting
- - 82.92 Packaging activities
- - 82.99 Other business support service activities n.e.c.
- - 82.9 Business support service activities n.e.c.
|
| Parent hierarchy | N PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES > 69 Legal and accounting activities > 69.2 Accounting, bookkeeping and auditing activities; tax consultancy > 69.20 Accounting, bookkeeping and auditing activities; tax consultancy | J PUBLISHING, BROADCASTING, AND CONTENT PRODUCTION AND DISTRIBUTION ACTIVITIES > 58 Publishing activities > 58.2 Software publishing > 58.29 Other software publishing | K TELECOMMUNICATION, COMPUTER PROGRAMMING, CONSULTING, COMPUTING INFRASTRUCTURE AND OTHER INFORMATION SERVICE ACTIVITIES > 62 Computer programming, consultancy and related activities > 62.1 Computer programming activities > 62.10 Computer programming activities | N PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES > 70 Activities of head offices and management consultancy > 70.2 Business and other management consultancy activities > 70.20 Business and other management consultancy activities | O ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES > 82 Office administrative, office support and other business support activities > 82.9 Business support service activities n.e.c. > 82.91 Activities of collection agencies and credit bureaus |
| Rev. 2 mapping | | | - - 62.01 -> 62.10 (scope-aligned)
| - - 70.22 -> 70.20 (scope-aligned)
| - - 82.91 -> 82.91 (exact)
- - 82.99 -> 82.91 (scope-aligned)
|
