Short answer
The NAICS code for a bookkeeper is 541219, Other Accounting Services, which covers bookkeepers, non-CPA accountants and billing offices, even if they also prepare tax returns or run payroll. Accounting firms of certified public accountants use 541211, Offices of Certified Public Accountants. Non-CPAs who only prepare tax returns use 541213, and payroll-only processors 541214. In SIC, bookkeeping, CPA and payroll firms all share 8721, Accounting, Auditing, and Bookkeeping Services; tax preparers use 7291.
- Bookkeepers and non-CPA accountants use 541219; any firm of CPAs uses 541211, whatever services it sells.
- Tax-only preparers are 541213 and payroll-only processors 541214; doing both with bookkeeping keeps you in 541219.
- SIC 8721 covers bookkeepers, CPAs and payroll firms together, so it maps to three NAICS codes.
- 541219 had 47,699 establishments in 2023; 78.5% had fewer than five employees.
- SBA size standards: $25.0 million for 541219, $26.5 million for 541211, $39.0 million for payroll services.
On this page
This page is for bookkeepers, accountants and firm administrators who need a code for a bank, an errors and omissions insurer, SAM.gov, a software marketplace or a tax return, and for sellers building lists of bookkeeping and accounting firms. It covers the four accounting codes, how to choose, the SIC equivalents, Census counts, size standards and the public companies.
The four accounting codes
Industry group 5412, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, has four six-digit codes. The Census definitions split them by who does the work and what else they do:
| NAICS 2022 | Official title | Who uses it | Establishments, 2023 | Employees | SBA size standard |
|---|---|---|---|---|---|
| 541211 | Offices of Certified Public Accountants | Firms of CPAs: audits, financial statements, budgets, accounting systems, advice; may also do bookkeeping, tax and payroll | 55,052 | 604,209 | $26.5M |
| 541213 | Tax Preparation Services | Non-CPAs who only prepare tax returns | 28,762 | 133,868 | $25.0M |
| 541214 | Payroll Services | Non-CPAs who only process payroll | 5,556 | 309,518 | $39.0M |
| 541219 | Other Accounting Services | Bookkeepers, non-CPA accountants and billing offices, who may also prepare tax returns or payroll | 47,699 | 250,400 | $25.0M |
The 541219 definition is the one bookkeepers need: establishments "(except offices of CPAs) engaged in providing accounting services (except tax return preparation services only or payroll services only)," which "may also provide tax return preparation or payroll services." The index lists bookkeepers' offices and private practices, bookkeeping services, billing services, non-CPA accountants and public accountants, and medical coding combined with accounting.
How to choose: the edge cases
| If your firm mainly... | Use | Not |
|---|---|---|
| Is owned and run by CPAs, whatever it sells | 541211 | 541219 |
| Does bookkeeping, write-up or monthly closes, without CPAs | 541219 | 541211 |
| Does bookkeeping and also files clients' tax returns | 541219 | 541213 |
| Prepares tax returns only, as an enrolled agent or seasonal preparer | 541213 | 541219 |
| Processes payroll only | 541214 | 541219 |
| Acts as co-employer of clients' staff (a PEO) | 561330 Professional Employer Organizations ($41.5M) | 541214 |
| Sells part-time CFO and finance advice without keeping the books | 541611 Administrative Management and General Management Consulting ($24.5M) | 541219 |
| Manages client investments or gives investment advice | 523940 Portfolio Management and Investment Advice ($47.0M) | 541211 |
| Publishes accounting software | 513210 Software Publishers ($47.0M) | 541219 |
The CPA, tax-only and payroll-only rows are the cross-references printed with 541211 and 541219. The rest follow the definitions: a PEO works in a co-employment relationship with its clients rather than processing payroll for them, and advice without bookkeeping is consulting. Medical billing companies are 541219 too, with some edge cases of their own on the medical billing code page. A firm that adds its first CPA partner doesn't change code overnight; the code follows the establishment's primary activity, so change it when CPA work becomes the main business.
The SIC codes for accounting firms
The 1987 SIC code for bookkeepers and accounting firms is 8721, Accounting, Auditing, and Bookkeeping Services. NAICS splits it three ways, and tax preparation had its own SIC code:
| SIC 1987 | Title | NAICS 2022 |
|---|---|---|
| 8721 | Accounting, Auditing, and Bookkeeping Services (auditing accountants) | 541211 |
| 8721 | Accounting, Auditing, and Bookkeeping Services (payroll services) | 541214 |
| 8721 | Accounting, Auditing, and Bookkeeping Services (other accounting services) | 541219 |
| 7291 | Tax Return Preparation Services | 541213 |
So "the SIC code for an accounting firm" is 8721 whether or not the firm has CPAs. The SEC's own list has no 8721: listed companies in the field file under 8700, 7389, 7200 or 7374.
How many bookkeeping and accounting firms there are
County Business Patterns counted 137,069 establishments in industry group 5412 in 2023, with 1,297,995 employees and $99.8 billion in payroll. Bookkeeping practices are smaller than CPA firms:
| Employees | 541219 bookkeeping and other accounting | Share | 541211 CPA offices | Share |
|---|---|---|---|---|
| Fewer than 5 | 37,450 | 78.5% | 35,650 | 64.8% |
| 5 to 9 | 6,201 | 13.0% | 10,334 | 18.8% |
| 10 to 19 | 2,370 | 5.0% | 5,089 | 9.2% |
| 20 to 49 | 1,122 | 2.4% | 2,386 | 4.3% |
| 50 or more | 556 | 1.2% | 1,593 | 2.9% |
Pay differs too: annual payroll per employee was about $60,300 in 541219 and $100,700 in 541211. The top states for 541219 are California (6,444), Florida (5,243), Texas (4,096), New York (3,279) and Illinois (1,759); for CPA offices, California (7,542), Florida (4,664), Texas (4,096), New York (3,519) and Illinois (2,229).
CBP counts locations with paid employees, so the many bookkeepers who work alone aren't in these figures; the Census Bureau's nonemployer statistics cover them separately. CBP uses NAICS 2017 codes, and none of the 5412 codes changed in 2022.
Where the code is used
- Tax returns. The IRS business activity list uses all four codes as they are: 541211, 541213, 541214 and 541219.
- Federal contracts. A solicitation for accounting work names one code, such as 541211 or 541219, and size is measured against it (13 CFR 121.402), and registering as small counts as certifying it (13 CFR 121.108), so a non-CPA firm shouldn't claim 541211 to reach CPA-coded work.
- Insurance, banking and software marketplaces. They use the code to group you with peers, so a bookkeeping practice filed as 541211 is compared with CPA firms.
Finding bookkeeping and accounting firms
CPA firms register with state boards of accountancy, whose license lookups are the authoritative list of practicing CPA firms in each state. Public companies are few, because audits are done by independent CPA firms; the closest listed names are payroll, tax and advisory companies. From their latest 10-K filings:
| Company | What it does | SEC SIC | Headquarters | Revenue | Fiscal year ended |
|---|---|---|---|---|---|
| Automatic Data Processing | Payroll and HR services | 7374 | Roseland, NJ | $21.95 billion | June 30, 2026 |
| Paychex | Payroll and HR services | 8700 | Rochester, NY | $6.51 billion | May 31, 2026 |
| H&R Block | Tax preparation | 7200 | Kansas City, MO | $3.95 billion | June 30, 2026 |
| CBIZ | Accounting, tax and advisory for middle-market businesses | 7389 | Independence, OH | $2.76 billion | Dec. 31, 2025 |
CBIZ shows how public ownership works around CPA rules: its 10-K describes administrative service agreements with independent attest firms and its purchase of Marcum LLP's non-attest business. The list of accounting firms covers the large private firms and how to reach them, and a Bebop search such as bookkeeping firms in Arizona with five to 25 staff that serve restaurants returns small practices with the reason each fits.
Worked example
Illustrative example. The firm and figures are invented.
Ledgerline (ledgerline.example) has 18 staff and no CPAs. Last year's $2.6 million in revenue came from monthly bookkeeping and closes (58%), individual and business tax returns for bookkeeping clients (27%), payroll for those clients (11%) and a few tax-only returns (4%).
Its code is 541219. Tax and payroll work for bookkeeping clients doesn't move it, because the 541219 definition allows both. Its SIC code is 8721.
Two years later Ledgerline hires two CPAs and starts compilations and reviews. Once attest and CPA-led work is more than half its revenue, the firm reclassifies to 541211. The size standard barely moves ($25.0 million to $26.5 million), but buyers searching for CPA firms will now find it.
Next step: see the largest accounting firms and how to build a list of smaller practices in the list of accounting firms.
Sources
- North American Industry Classification System, 2022: 5412 Accounting, Tax Preparation, Bookkeeping, and Payroll Services, US Census Bureau, accessed 30 October 2026
- North American Industry Classification System, 2022: 541219 Other Accounting Services, US Census Bureau, accessed 30 October 2026
- NAICS concordances (1987 SIC to 2002 NAICS through 2017 to 2022 NAICS), US Census Bureau, accessed 30 October 2026
- County Business Patterns: 2023, US Census Bureau, accessed 30 October 2026
- 13 CFR 121.201, What size standards has SBA identified by NAICS codes?, Electronic Code of Federal Regulations, accessed 30 October 2026
- 13 CFR Part 121, Small Business Size Regulations (sections 121.108, 121.402), Electronic Code of Federal Regulations, accessed 30 October 2026
- Instructions for Form 1120 (2025), Principal Business Activity Codes, Internal Revenue Service, accessed 30 October 2026
- Standard Industrial Classification (SIC) code list, US Securities and Exchange Commission, accessed 30 October 2026
- Automatic Data Processing, Inc. Form 10-K for the fiscal year ended June 30, 2026, US Securities and Exchange Commission (EDGAR), 5 August 2026
- Paychex, Inc. Form 10-K for the fiscal year ended May 31, 2026, US Securities and Exchange Commission (EDGAR), 17 July 2026
- H&R Block, Inc. Form 10-K for the fiscal year ended June 30, 2026, US Securities and Exchange Commission (EDGAR), 14 August 2026
- CBIZ, Inc. Form 10-K for 2025, US Securities and Exchange Commission (EDGAR), 26 February 2026
Written by the Bebop team at Blackpearl Group. Published .
Questions people ask
What is the NAICS code for a bookkeeper?
The NAICS code for a bookkeeper is 541219, Other Accounting Services. It covers bookkeepers' offices and private practices, bookkeeping services, non-CPA accountants and billing offices. A bookkeeper who also prepares tax returns or runs payroll for clients stays in 541219. Firms of certified public accountants use 541211 instead, whatever services they provide.
What is the NAICS code for an accounting firm?
An accounting firm of certified public accountants uses 541211, Offices of Certified Public Accountants, which covers audits, financial statements, accounting systems, budgets and advice, plus any bookkeeping, tax and payroll work the firm also does. An accounting firm without CPAs uses 541219, Other Accounting Services. Tax-only preparers use 541213 and payroll-only processors 541214.
What is the SIC code for an accounting firm?
The SIC code for an accounting firm is 8721, Accounting, Auditing, and Bookkeeping Services, whether or not the firm has CPAs. It also covers bookkeepers and payroll services. Tax return preparation services have their own SIC code, 7291. In NAICS 2022, SIC 8721 splits into 541211 (CPA offices), 541214 (payroll) and 541219 (other accounting services).
Is bookkeeping NAICS 541219 or 541211?
541219, unless the firm is a CPA firm. NAICS separates the two by who provides the service: establishments of certified public accountants are 541211 even when they mostly do bookkeeping, and everyone else providing accounting or bookkeeping services is 541219. The Census cross-reference for 541211 sends accounting, bookkeeping and billing services by non-CPAs to 541219.
What is the SBA size standard for bookkeeping services?
The SBA size standard for NAICS 541219 is $25.0 million in average annual receipts, measured over your latest five completed fiscal years including affiliates, under the table effective March 17, 2023. CPA offices (541211) are $26.5 million, tax preparation services (541213) $25.0 million and payroll services (541214) $39.0 million, the highest in the group.