Legal and accounting activities

Division 69 covers legal and accounting services. It splits into two groups: legal services (69.1) and accounting, bookkeeping and audit, including tax advice (69.2). The work rests on a practitioner's qualification rather than capital, so profit margins and return on equity are high. The market is very fragmented — many small firms and sole practitioners.

4,612 companies in Latvia are classified under NACE code 69.