SOURCE-BACKED REFERENCE ENTRY · VISA · OCTOBER 2026
MCC 8931:
Accounting, Auditing, and Bookkeeping Services
A classification for accounting firms; bookkeeping businesses.
View the source & scope ↓THE CLASSIFICATION
What does MCC 8931 cover?
A classification for accounting firms; bookkeeping businesses.
The code belongs to the Professional services group in this directory. The acquirer must confirm the appropriate assignment for the merchant and the relevant card network.
ILLUSTRATIVE BUSINESS FIT
What could a matching business look like?
- Accounting firms
- Bookkeeping businesses
These examples illustrate the classification. They are not verified NUMUS customers or confirmed transaction-level assignments.
LOOK BEYOND THE LABEL
Risk & provider review
Routine bookkeeping and accounting can be tied to documented work over short billing periods, supporting a lower baseline with clear scope.
Why this category sits here
- Work records
- Short billing cycles
- Professional credentials
Operating assumptions
Legitimate accounting services with itemized engagements and fees.
What could raise the risk?
- Large advance retainers
- Financial outcome guarantees
- Client-fund custody
Assessment basis: Individual business-category assessment. This is an editorial category assessment, not a bank’s rating, an individual merchant decision, a forecast of losses or a promise of approval.
How we assess risk & source references ↗No specific high-integrity-risk flag is reproduced here from the reviewed Visa classification section. This is not an exemption or a finding that no other requirements apply.
Questions worth preparing
- What goods or services generate the largest share of your sales?
- How and when do customers pay, and when are products or services delivered?
- Does a more specific network classification describe your actual business?
Your provider may also ask about transaction size, monthly volume, refunds, disputes, customer locations and delivery timing. Use your actual business facts when discussing the code.
CHECK THE REFERENCE
Source, date & scope
Code and classification reference: Visa Merchant Data Standards Manual, October 2026. Directory reviewed November 3, 2026.
Visa source · PDF page 105 · printed page 102 ↗Network descriptions and requirements can differ. This entry does not assert complete Mastercard coverage. Confirm current classifications and any special registration requirements with your acquirer.
Read the directory methodology →CONNECT THE NEXT PIECE
Build the payment setup around it.
THE BUSINESS BEHIND THE CODE
Find processing that fits
your actual business.
Your MCC is one piece of the conversation. Tell NUMUS what you sell, how you deliver it, and how your customers pay. We’ll help you take the next step.