ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 69.20.02— Attività di revisori legali in ambito contabile(unito da più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- MATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 69ATTIVITÀ LEGALI E CONTABILITÀ
- 69.20Contabilità, controllo e revisione contabile, consulenza in materia fiscale e del lavoro
- 69.20.20Attività delle società di revisione e certificazione di bilanci
Frequently asked questions
I carry out the statutory audit of a limited company's accounts — does this code apply, rather than the chartered accountant code?
Yes, if the engagement is the statutory audit of the financial statements, you fall under 69.20.02. The criterion is function: here you certify the accounts as an auditor registered in the register, whereas bookkeeping and preparing tax returns for clients belong under 69.20.01. If you also sign off financial statements as a chartered accountant for other clients, those are two distinct activities.
I am registered in the auditors' register but not in the chartered accountants' register — which ATECO code do I use?
Usually 69.20.02, because it identifies those who perform statutory audits regardless of whether they are members of the chartered accountants' register. If instead you handle bookkeeping or prepare tax returns, the reference becomes 69.20.01 or, for those who work on accounts without being a chartered accountant, 69.20.03.
Statutory auditor vs quality control — do auditing financial statements and inspecting products share the same code?
No. Auditing financial statements is 69.20.02; verifying and certifying products and processes is an entirely different matter and falls under 71.20.29. This code is about accounts and accounting attestations; that one is about laboratories and product compliance.