Legal and accounting activities (SIC division 69)
Division 69 of the UK SIC 2007 list. It holds 6 codes, listed in full below with the number of active UK companies filed under each.
What sits in division 69
This division puts two regulated professions together. Accountancy dominates the public record. Code 69201 covers accounting and auditing practices. Code 69202 holds the large population of bookkeepers. Code 69203 is for dedicated tax consultancies. On the legal side, 69102 marks solicitor firms. Code 69109 sweeps up patent and copyright agents, plus other legal services such as will writers and paralegal practices. The accounting codes run from sole practitioners to national firms. Incorporated solicitor practices are usually SRA-regulated entities.
Lots of suppliers chase these firms, because they buy software and services every year. They need practice management platforms, tax and audit tools, legal case management and professional indemnity insurance. They also buy outsourced paralegal or bookkeeping capacity, and marketing to win their own clients. A newly incorporated practice usually means a partner or senior manager has gone solo. That is the best moment to win them onto a software stack. Recruiters work this division non-stop, because qualified staff are scarce and growing practices come back again and again.
How to read a division 69 code
A UK SIC code is five digits and division 69 is the first two of them. Everything filed under 69 shares those digits: all 6 codes below begin 69, then the third digit narrows to a group, the fourth to a class and the fifth to the subclass a company actually picks. Division 69 sits inside section M, professional, scientific and technical activities, which is the broadest tier of the classification. So a code is read left to right, from an industry down to a specific activity.
More on how division 69 codes are built
Companies choose their own codes at incorporation and can change them on any confirmation statement, and Companies House does not check the answer. A company may list up to four. That is worth knowing before you treat any division total as a headcount: the numbers here are what companies said about themselves, on the August 2026 register, and the largest single code in this division is 69201, accounting and auditing activities.
Working division 69 as a list
Division 69 holds 6 codes and 103,428 active companies between them. 69201 is the largest at 42 per cent and the top three take 78 per cent, with the rest spread across the remaining 3 codes. That is balanced enough that the division is a reasonable unit to work, though the leading code alone will usually give you a cleaner list.
More on working division 69
A caveat that matters more in some divisions than others: a company may register up to four SIC codes, and the figures below count every position, not just the first. A business filed under two codes in this division appears under both. Treat the totals as reach rather than a headcount, and if you need a clean list, filter to companies whose FIRST code sits in the division. Every company you pull carries the Companies House record, the director's name, a verified website and a verified email, and the ones we cannot complete are not charged.
Every SIC code in division 69
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Division 69 questions
Should a bookkeeping business register 69201 or 69202?
Code 69202 is the specific one for bookkeeping. Code 69201 covers accounting and auditing practices. Companies House applies no test either way. Directors pick their own codes at incorporation and can revise them on any confirmation statement (CS01). Many practices list both, since a company may hold up to 4 codes. The more specific code helps clients and buyer lists find you accurately.
Can anyone use an accountancy or legal SIC code without being qualified?
Companies House accepts any SIC code without checking credentials. Codes are declarations, not licences. The work behind them may still be regulated. Audit and insolvency work need registration with a recognised body. Acting as a solicitor needs SRA authorisation. The word accountant is not protected in the UK. That is one reason the accounting codes cover such a wide range of quality.
Find companies across division 69
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