This U.S. 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.

Including:

• Accountants' (except CPAs) offices
• Accountants' (except CPAs) private practices
• Accounting services (except CPAs)
• Billing services
• Bookkeepers' offices
• Bookkeepers' private practices
• Bookkeeping services
• Medical coding services combined with accounting services (except CPA services)
• Public accountants' (except CPAs) offices
• Public accountants' (except CPAs) private practices