NCPC Descriptions of the GATS Sectoral Classification List Entries

W120 1-A-b Business services/ Professional Services/ Accounting, auditing and bookeeping services
中文 會計審計和簿記服務
UNCPC 說明 862 Accounting, auditing and book-keeping services

 8621 Accounting and auditing services

  86211 Financial auditing services

Examination services of the accounting records and other supporting evidence of an organization for the purpose of expressing an opinion as to whether financial statements of the organization present fairly its position as at a given date and the results of its operations for the period ended on that date in accordance with generally accepted accounting principles.

  86212 Accounting review services

Reviewing services of annual and interim financial statements and other accounting information. The scope of a review is less than that of an audit and therefore the level of assurance provided is lower.

  86213 Compilation of financial statements services

Compilation services of financial statements from information provided by the client. No assurances regarding the accuracy of the resulting statements are provided. Preparation services of business tax returns, when provided as a bundle with the preparation of financial statements for a single fee, are classified here.

Exclusion: Business tax preparation services, when provided as separate services, are classified in sub-class 86302 (Business tax preparation and review services).

  86219 Other accounting services

Other accounting services such as attestations, valuations, preparation services of pro forma statements, etc.

  8622 86220 Bookkeeping services, except tax returns

Bookkeeping services consisting in classifying and recording business transactions in terms of money or some unit of measurement in the books of account.

Exclusion: Bookkeeping services related to tax returns are classified in subclass 86302 (Business tax preparation and review services).