Statistical presentation

Data description

The statistics provides information on the distribution of total turnover and export on products and services for the sector Accounting, book-keeping and auditing activities. Furthermore the statistics provides information on the turnover and export divided by clients and residence of client (resident or Non-resident intra-EU or Non-resident extra-EU).

Classification system

The activity code is Accounting, bookkeeping and auditing activities; tax consultancy (DB07) 69.20.00

Danish activity code 2007 (DB07) is the National version of Nace Rev. 2 activity classification. A full description of the activities can be found on DB07.

The activity code before 2007 is Accounting and bookkeeping (DB03) 74.12.00.

In the national publication the following services and clients are used.

Services:

• Financial auditing services
• Accounting review services
• Compilation services of financial statements
• Bookkeeping services
• Payroll services
• Other accounting services
• Tax consultancy services
• Insolvency and receivership services
• Other additional products n.e.c.

Client:

• Public sector
• Households and non-profit institutions
• Enterprises

In the EU publication the resident of clients is used instead the "National" clients mentioned above.

Resident of client:

• Resident
• Non-resident, of which intra-EU or extra-EU.

Sector coverage

The statistics covers enterprises that are legally registered in Denmark and have the main activity in the sector for Accounting, book-keeping and auditing activities.

Statistical concepts and definitions

Client: In the national publication the following clients are used:

• Public sector
• Households and non-profit institutions
• Enterprises

Residence of client: In the EU publication the residence of clients is used

• Resident
• Non-resident intra-EU
• Non-resident extra-EU

Services: Generally the questions in the questionnaire are based on Statistical Classification of Products by Activity CPA 2008 with adjustments to Danish conditions.

The following services are used:

• Financial auditing services
• Accounting review services
• Compilation services of financial statements
• Bookkeeping services
• Payroll services
• Other accounting services
• Tax consultancy services
• Insolvency and receivership services
• Other additional products n.e.c.

The firms provide information about their turnover and export (in 1000 kr. without VAT). Further more the total turnover and export are distributed on services (in 1000 kr. without VAT) and clients (in percent). Finally, the export is divided by residence of client (resident and Non-resident intra-EU or Non-resident extra-EU). Until 2008 information on ownership was collected i.e. if the ownership is Danish, intra-EU or extra-EU.

Statistical unit

The units in the statistics are enterprises in the sector for Accounting, book-keeping and auditing activities. The enterprises are legal and defined by theirs CVR-nr in the Business Register of Statistics Denmark.

Statistical population

Committee Population (FRAME) describes the population from which the sample to Accounting, Book-Keeping and Auditing Activities is drawn. FRAME includes all enterprises in the sector Accounting, Book-Keeping and Auditing Activities in the Business Register System, which are active in the extraction time. (Active enterprises are enterprises, which have paid in wage and salary for employees corresponding to at least 0.5 man-year and/or have had calculated earnings of a certain volume.)

Target population describes the population as respondents (the selected enterprises) shall be estimated to. The target population includes all enterprises in the sector Accounting, Book-Keeping and Auditing Activities in the Business Register System, which are active when estimation/calculation is carried out. There may be situations where some enterprises are located in FRAME but not in the target population. This is due to business closure or industry changes between the draw of FRAME and the target population. Similarly, it can also happen that there are some enterprises in the target population but not in FRAME, because data in the target population are updated with recent and new information, thus the target population could include new enterprises.

FRAME 2020 for Accounting, Book-Keeping and Auditing Activities includes about 4779 enterprises. Furthermore the FRAME is bounded so enterprises that have under five full-time employees, are sorted out. The total number of enterprises in the FRAME 2022 is estimated to 301. The target population for Accounting, Book-Keeping and Auditing Activities is estimated to 4779 enterprises.

Reference area

Denmark

Time coverage

The statistics covers the time period from 2007 onwards. Older time series are described in the section Comparability over time.

Base period

Not relevant for these statistics.

Unit of measure

The distributions of turnover (and export) by services and clients are given in 1.000 kr. Before the year 2013 the distributions of turnover were given in percent.

Reference period

The statistics covers the financial year.

Frequency of dissemination

The statistics is carried out every second year.

Legal acts and other agreements

The Act on Statistics Denmark (Lov om Danmarks Statistik), Section 8, cf. Order no. 610 of 30 May 2018.

From the reference year 2008: Regulation (EC) No. 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics.

Cost and burden

Statistics on response burden for the reference year 2012 does not exist.

Comment

The statistics has a subject page.