Saudi Arabia SSIC Group 692: Accounting, bookkeeping and auditing activities; tax consultancy

Saudi Standard Industrial Classification (SSIC 2026)
Classification Level: Group | Official Code: 692

Executive Summary & Classification Scope

SSIC code 692 designates Accounting, bookkeeping and auditing activities; tax consultancy (الأنشطة المحاسبية وأنشطة مسك الدفاتر ومراجعة الحسابات ، والاستشارات الضريبية) under the official Saudi Standard Industrial Classification (January 2025 / 2026 Edition, based on UN ISIC Rev. 4) administered by the General Authority for Statistics (GASTAT).

It serves as the mandatory regulatory benchmark for Commercial Registration (CR) with the Ministry of Commerce, MISA foreign investment licensing (allowing up to 100% foreign equity ownership), municipal permits on the Balady portal, and Nitaqat Saudization quota determinations by MHRSD.

Key Classification Facts

Parameter	Official Value
Saudi SSIC Code	`692`
Official Title (EN)	Accounting, bookkeeping and auditing activities; tax consultancy
Official Title (AR)	الأنشطة المحاسبية وأنشطة مسك الدفاتر ومراجعة الحسابات ، والاستشارات الضريبية
Classification Level	Group
Section Category	Section M — Professional, scientific and technical activities
Parent Entity Code	`69` — Legal and accounting activities
Supervisory Authority	Ministry of Commerce / Standard Sectoral Regulator
Licensing Entity	Balady / Sector Ministry
Standard Custodian	General Authority for Statistics (GASTAT)
Edition / Version	SSIC 2025 / 2026 Edition

Sub-Classes in Group 692 (1)

Code	Title (EN)	Title (AR)	Details
`6920`	Accounting, bookkeeping and auditing activities; tax consultancy	الأنشطة المحاسبية وأنشطة مسك الدفاتر ومراجعة الحسابات ، والاستشارات الضريبية	View Code 6920 →

Official 6-Digit Activity Codes in Group 692 (7 Codes)

Below are official economic activity codes registered under Group 692 for Commercial Registration (CR) and municipal licensing in Saudi Arabia:

6-Digit SSIC Code	Official Activity Title (EN)	Official Activity Title (AR)	Details
`692010`	examination of accounts and certification of their accuracy	أنشطة المراجعة وتدقيق الحسابات	View Activity 692010 →
`692020`	Financial consulting activities	أنشطة الاستشارات المالية	View Activity 692020 →
`692030`	preparation of personal and business income tax returns	أنشطة المراجعة والتدقيق لاعداد كشوف الذمة المالية للضريبة	View Activity 692030 →
`692041`	Financial consultancy (non- securities) activities	أنشطة الاستشارات المالية لغير الأوراق المالية	View Activity 692041 →
`692042`	Consultancy activities of Zakat and income tax	أنشطة الاستشارات في مجال الزكاة وضريبة الدخل	View Activity 692042 →
`692043`	Value Added Tax (VAT) services	خدمات ضريبة القيمة المضافة	View Activity 692043 →
`692044`	Accounting service provision activities	أنشطة تقديم خدمات المحاسبة	View Activity 692044 →

Commercial Business Types Operating in Group 692

Business Type	Arabic Name	Primary Code	Industry Sector	Guide
Accountant	محاسب قانوني	`692010`	Finance	Setup Guide →
Accounting firm	شركة محاسبة ومراجعة قانونية	`692010`	Finance	Setup Guide →
Auditor	أنشطة المراجعة وتدقيق الحسابات	`692010`	Finance	Setup Guide →
Bookkeeping service	خدمات Bookkeeping	`692010`	Finance	Setup Guide →
Chartered accountant	أنشطة المراجعة وتدقيق الحسابات	`692010`	Finance	Setup Guide →
Tax Advisor	أنشطة المراجعة والتدقيق لاعداد كشوف الذمة المالية للضريبة	`692030`	Finance	Setup Guide →

Regulatory & Business Setup Use Cases in Saudi Arabia

Ministry of Commerce (MC): Required on your Saudi Commercial Registration (CR) to legally define the company’s business activities.
Ministry of Investment (MISA): Determines eligibility for 100% foreign-owned investment licenses and capital requirements. See our MISA Licensing Guide.
ZATCA Taxation & Zakat: Activity categorization for Corporate Income Tax (20%), Zakat (2.5%), and 15% VAT filing rules. See our ZATCA Tax Guide.
MHRSD / Qiwa (Nitaqat Quotas): Determines the required percentage of Saudi national employees. Check our Nitaqat Saudization Guide.
Balady Municipal Licensing: Establishes commercial shop, office, and warehouse zoning compliance.

Compliance & Regulatory Risk Assessment

Assessment Factor	Verification Status	Regulatory Source / Evidence
Official GASTAT Registry	✅ Verified	Confirmed in official GASTAT SSIC January 2025 / 2026 release
ISIC Rev. 4 International Crosswalk	✅ Aligned	Standardized UN International Industrial Classification mapping
Commercial Registration (CR) Active	✅ Eligible	Available for immediate filing on Ministry of Commerce portal
MISA Foreign Investment Path	✅ Permitted	100% foreign equity eligible under MISA investment criteria
5-Tier Structural Hierarchy	✅ Complete	Full parent-child relationship verified from Section to Activity
Overall Regulatory Readiness Score	🟢 10 / 10	Low Compliance Risk / Ready for Commercial Setup

Frequently Asked Questions (FAQ)

1. What does Saudi SSIC code 692 cover?

SSIC 692 covers Accounting, bookkeeping and auditing activities; tax consultancy (الأنشطة المحاسبية وأنشطة مسك الدفاتر ومراجعة الحسابات ، والاستشارات الضريبية) under Saudi Arabia’s official industrial classification system.

2. Which authority regulates activities under SSIC 692?

Activities under this code fall under the supervision of the Ministry of Commerce and respective sectoral regulators.

3. Can international investors establish a business with code 692?

Yes. In most sectors, the Ministry of Investment (MISA) permits 100% foreign equity ownership. Refer to our MISA Guide for full requirements.

4. How does SSIC 692 affect my company’s Nitaqat rating?

MHRSD calculates your Saudization tier based on your primary SSIC activity registered on your Commercial Registration.

Official Source Attribution & Disclaimer

Primary Data Source: General Authority for Statistics (GASTAT) — National Classification for Economic Activities.

Commercial Portal: Ministry of Commerce (MC)

This page is an independent reference resource. Cross-verify critical licensing details on official government portals before filing commercial applications.