table a 6 1 professional scientific and technical services except notaries landscape architectural naics 54 estimated coefficients of variation for revenue year to ratios taxable employer firms 2002 2003 estimates are based on data from the service annual survey administrative published as percents revised reflect historical corrections individual responses code kind business ratio 7 0 9 5411 legal 2 4 54111 officesoflawyers 5 54119 other 8 5412 accounting tax preparation bookkeeping payroll 3 541211 offices certified public accountants 541213 10 541214 541219 5413 engineering related