Practice/Industry Codes Chart

Practice Areas
1	SEC Rules and Regulations	126	FDIC Banking[1]
3	Prospective Financial Information	222	HUD Programs
5	Audits Under Government Auditing Standards (Yellow Book) (Excluding Single Audit Act (A -133) Engagements)	320	School Districts
7	Audits of Federally Insured Depository Institutions (with more than $500 million or greater in total assets)	325	State & Local Government
9	Other Audits Under Statements on Auditing Standards	380	Defined Contribution Plans - Full & Ltd. Scope (including 403b Plans)
10	Audits of Employee Benefit Plans	390	Defined Benefit Plans – Full & Ltd. Scope
11	Attest Services (Excluding Prospective Financial Information)	400	ERISA Health & Welfare Plans
13	Single Audit Act (A -133) Engagements Under Government Auditing Standards (Yellow Book)	403	ESOP Plans
14	Audits of Non-SEC Registrants under PCAOB Standards	405	Other ERISA Plans
18	Other Bank Audits	420	Entities Covered Under Single Audit Act (A-133)

Industries
110	Agricultural, Livestock, Forestry & Fishing	216	Hospitals
115 120	Airlines Auto Dealerships	217	Nursing Homes
125	Banking	230	Investment Companies and Mutual Funds
135	Brokers & Dealers in Securities	240	Life Insurance Companies
140 145 150	Brokers & Dealers in Commodities Casinos Colleges & Universities	250	Mortgage Banking
155	Common Interest Realty Associations	260	Not-for-Profit Organizations
165	Construction Contractors	268	Personal Financial
175	Credit Unions	295	Statements Real Estate Investment Trusts
180	Extractive Industries — Oil and Gas	300	Reinsurance Companies
185	Extractive Industries — Mining	308	Rural Utilities Service Borrowers
186	Federal Financial Assistance Programs	310 312	Savings and Loan Associations Service Organizations (SAS 70 audits)
190 195	Finance Companies Franchisors	330	Telephone Companies
200	Property and Casualty Insurance Companies	335	Utilities
205	Government Contractors
210	Health Maintenance Organizations