110. Agricultural/Livestock/Forestry/Fishing

115. Airlines

125. Banking

126. FDIC Banking (>$500m)*

135. Brokers and Dealers in Securities

140. Brokers and Dealers in Commodities

155. Common Interest Realty Associations

165. Construction Contractors

175. Credit Unions

180. Extractive Industries - Oil and Gas

185. Extractive Industries – Mining

186. Federal Financial Assistance Programs

190. Finance Companies

200. Property and Casualty Insurance Companies

205. Government Contractors

210. Health Maintenance Organizations

216. Hospitals

217. Nursing Homes

222. HUD Program*

230. Investment Companies and Mutual Funds

240. Life Insurance Companies

250. Mortgage Banking

260. Not-for-Profit Organizations

268. Personal Financial Statements

295. Real Estate Investment Trusts

300. Reinsurance Companies

308. Rural Utilities Service Borrowers

310. Savings and Loan Associations

315. Small Loan Companies

320. School Districts*

325. State and Local Government*

330. Telephone Companies

335. Utilities

340. Wholesale Distributors

380. Defined Contribution Plans Full Scope*

385. Defined Contribution Plans Ltd. Scope*

390. Defined Benefit Plans Full Scope*

395. Defined Benefit Plans Ltd. Scope*

400. ERISA Health & Welfare Plans*

405. Other ERISA Plans*

410. Other Employee Benefit Plans*

420. Industries Covered Under Single Audit Act A-133*