54 Professional, Scientific, and Technical Services

541211 Offices of Certified Public Accountants

This industry comprises establishments of accountants that are certified to audit the accounting records of public and private organizations and to attest to compliance with generally accepted accounting practices. Offices of certified public accountants (CPAs) may provide one or more of the following accounting services: (1) auditing financial statements; (2) designing accounting systems; (3) preparing financial statements; (4) developing budgets; and (5) providing advice on matters related to accounting. These establishments may also provide related services, such as bookkeeping, tax return preparation, and payroll processing.

Providing tax return preparation services only are classified in U.S. Industry 541213, Tax Preparation Services;

Providing payroll processing services only are classified in U.S. Industry 541214, Payroll Services.

Providing accounting, bookkeeping, and billing services are classified in U.S. Industry 541219, Other Accounting Services.

541213 Tax Preparation Services

This industry comprises establishments (except offices of CPAs) engaged in providing tax return preparation services without also providing accounting, bookkeeping, billing, or payroll processing services. Basic knowledge of tax law and filing requirements is required.

Establishments of CPAs are classified in U.S. Industry 541211, Offices of Certified Public Accountants;

Establishments of non-CPAs providing payroll services along with tax return preparation services are classified in U.S. Industry 541214, Payroll Services;

Establishments of non-CPAs providing accounting, bookkeeping, or billing services along with tax return preparation services are classified in U.S. Industry 541219, Other Accounting Services.

Establishments providing computer data processing services at their own facility for others are classified in Industry 518210, Data Processing, Hosting, and Related Services.

541214 Payroll Services

This industry comprises establishments (except offices of CPAs) engaged in the following without also providing accounting, bookkeeping, or billing services: (1) collecting information on hours worked, pay rates, deductions, and other payroll-related data from their clients and (2) using that information to generate paychecks, payroll reports, and tax filings. These establishments may use data processing and tabulating techniques as part of providing their services.

Establishments of CPAs are classified in U.S. Industry 541211, Offices of Certified Public Accountants;

Establishments of non-CPAs providing tax return preparation services only are classified in U.S. Industry 541213, Tax Preparation Services.

Establishments of non-CPAs providing accounting, bookkeeping, or billing services along with payroll services are classified in U.S. Industry 541219, Other Accounting Services.

541219 Other Accounting Services

This industry comprises establishments (except offices of CPAs) engaged in providing accounting services (except tax return preparation services only or payroll services only). These establishments may also provide tax return preparation or payroll services. Accountant (except CPA) offices, bookkeeper offices, and billing offices are included in this industry.

Establishments of CPAs are classified in U.S. Industry 541211, Offices of Certified Public Accountants;

Establishments of non-CPAs engaged in providing tax return preparation services only are classified in U.S. Industry 541213, Tax Preparation Services.

Establishments of non-CPAs engaged in providing payroll services only are classified in U.S. Industry 541214, Payroll Services.