69 - Legal and accounting activities

This Chapter has been extracted from the ONS Explanatory Notes and provides a more detailed explanation of possible activities that could fall within the SIC Codes related to the Chapter.

This division includes legal representation of one party's interest against another party, whether or not before courts or other judicial bodies by, or under supervision of, persons who are members of the bar, such as advice and representation in civil cases, advice and representation in criminal actions, advice and representation in connection with labour disputes. It also includes preparation of legal documents such as articles of incorporation, partnership agreements or similar documents in connection with company formation, patents and copyrights, preparation of deeds, wills, trusts, etc. as well as other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees.

It also includes accounting and bookkeeping services such as auditing of accounting records, preparing financial statements and bookkeeping.

69.1 Legal activities

69.10 Legal activities

This class includes:
- legal representation of one party's interest against another party, whether or not before courts or other judicial bodies by, or under supervision of, persons who are members of the bar:
· advice and representation in civil cases
· advice and representation in criminal cases
· advice and representation in connection with labour disputes
- general counselling and advising, preparation of legal documents:
· articles of incorporation, partnership agreements or similar documents in connection with company formation
· patents and copyrights
· preparation of deeds, wills, trusts etc.
- other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees

This class excludes:
- law court activities, see 84.23

69.10/1 Barristers at law

This subclass includes:
- members of the legal profession who have been called to the bar
- Advocates of the Scottish Bar

This subclass excludes;
- law court activities cf. 84.23

69.10/2 Solicitors

This subclass includes:
- members of the legal profession qualified to deal with:
· conveyancing
· drawing up of wills 
· advising clients on legal matters
• instructing barristers, etc.

69.10/9 Activities of patent and copyright agents; other legal activities (other than those of barristers and solicitors) n.e.c.

This subclass includes:
- preparation, drawing up and certification activities     
- the provision of advice regarding patents and copyrights - other legal activities not elsewhere classified
- activities of notaries, bailiffs, arbitrators, examiners and referees etc.

This subclass excludes:
- law court activities cf. 84.23

69.2 Accounting, bookkeeping and auditing activities; tax consultancy

69.20 Accounting, bookkeeping and auditing activities; tax consultancy

69.20/1 Accounting, and auditing activities

This subclass includes:
- preparation or auditing of financial accounts
- examination of accounts and certification of their accuracy

This subclass excludes:
- management consultancy on accounting systems, budgetary control procedures, see 70.22
- bill collection, see 82.91

69.20/2 Bookkeeping activities

This subclass includes:
- recording of commercial transactions from businesses or others

This subclass excludes:
- data-processing and tabulation activities, see 63.11
- management consultancy on accounting systems, budgetary control procedures, see 70.22
- bill collection, see 82.91

69.20/3 Tax consultancy

This subclass includes:
- preparation of personal and business income tax returns
- advisory activities and representation on behalf of clients before tax authorities

This subclass excludes:
- data-processing and tabulation activities, see 63.11
- management consultancy on accounting systems, budgetary control procedures, see 70.22
- bill collection, see 82.91

 

For all queries related to this Chapter or any other aspect of SIC Codes, please contact the Office of National Statistics on 01329 444970 or email classifications.helpdesk@ons.gov.uk.