KNOWLEDGE, SKILLS, AND ABILITIES:
Ability to communicate in writing.
Ability to provide technical assistance and consultation on financial and/or auditing matters.
Ability to apply analytical methods and techniques to identify and resolve financial and/or auditing issues.
Knowledge of accounting principles, practices, and techniques.
Ability to communicate effectively other than in writing.
Knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Accounting Standards (GAAS), and other accounting industry regulations.
Ability to gather, compile, and analyze financial and/or programmatic information.
MINIMUM FEDERAL QUALIFICATION REQUIREMENTS:
Grade 09:
BASIC REQUIREMENTS
A. Applicants must show successful completion of a full four-year course of study in an accredited college or university leading to a bachelor's or higher degree in accounting; or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester/36 quarter hours in accounting. The 24 semester/36 quarter hours may include up to 6 semester/9 quarter hours of credit in business law. (The term "accounting" means "accounting and/or auditing". Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor".)
OR
B. Combination of education and experience--at least four (4) years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. The applicant's background must also include ONE of the following:
--Twenty-four semester/36 quarter hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 semester/9 quarter hours of business law;
--A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or
--Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester/22 quarter hours, but that does not fully satisfy the 24-semester-hour/36-quarter-hour requirement of paragraph A, provided that (a) the applicant has successfully worked at the full-performance level in accounting, auditing, or a related field, e.g., valuation engineering or financial institution examining; (b) a panel of at least two higher level professional accountants or auditors has determined that the applicant has demonstrated a good knowledge of accounting and of related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful completion of the four-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester/36 quarter hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.
ADDITIONAL EXPERIENCE AND EDUCATION REQUIREMENTS
In addition to meeting the basic entry qualification requirements, applicants must have had either specialized experience and/or directly related education in the amounts shown below. Education and experience may be combined to meet the total experience requirements.
1. The applicant must have completed two (2) years of progressively higher level graduate education leading to a master's or equivalent graduate degree when it provided the applicant with the knowledge, skills, and abilities necessary to do the work of the position.
OR
2. One (1) year of specialized experience equivalent to at least GS-7.
Specialized experience is experience which is in or related to the line of work of the position to be filled and which has equipped the applicant with the specific knowledge, skills, and abilities to successfully perform the duties of the position. Examples of specialized experience include validating straightforward data, investigating and correcting out of line and out of balance conditions and applying conventional accounting principles to journalize accounting transactions to the general ledger.
Grade 11:
BASIC REQUIREMENTS
A. Applicants must show successful completion of a full four-year course of study in an accredited college or university leading to a bachelor's or higher degree in accounting; or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester/36 quarter hours in accounting. The 24 semester/36 quarter hours may include up to 6 semester/9 quarter hours of credit in business law. (The term "accounting" means "accounting and/or auditing". Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor".)
OR
B. Combination of education and experience--at least four (4) years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. The applicant's background must also include ONE of the following:
--Twenty-four semester/36 quarter hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 semester/9 quarter hours of business law;
--A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or
--Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester/22 quarter hours, but that does not fully satisfy the 24-semester-hour/36-quarter-hour requirement of paragraph A, provided that (a) the applicant has successfully worked at the full-performance level in accounting, auditing, or a related field, e.g., valuation engineering or financial institution examining; (b) a panel of at least two higher level professional accountants or auditors has determined that the applicant has demonstrated a good knowledge of accounting and of related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful completion of the four-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester/36 quarter hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.
ADDITIONAL EXPERIENCE AND EDUCATION REQUIREMENTS
In addition to meeting the basic entry qualification requirements, applicants must have had either specialized experience and/or directly related education in the amounts shown below. Education and experience may be combined to meet the total experience requirements.
1. The applicant must have completed three (3) years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree when it provided the applicant with the knowledge, skills, and abilities necessary to do the work of the position.
OR
2. The applicant must have one (1) year of specialized experience equivalent to at least GS-9.
Specialized experience is experience which is in or related to the line of work of the position to be filled and which has equipped the applicant with the specific knowledge, skills, and abilities to successfully perform the duties of the position. Examples of specialized experience include performing annalysis and reconciliation of a variety of administrative accounts; review and process the full range of accounting transactions including travel, payroll, cost, property, reimbursable, accounts payable and accounts receivable; and taking corrective action on instances when fund control is not adequate.
Grade 12:
BASIC REQUIREMENTS
A. Applicants must show successful completion of a full four-year course of study in an accredited college or university leading to a bachelor's or higher degree in accounting; or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester/36 quarter hours in accounting. The 24 semester/36 quarter hours may include up to 6 semester/9 quarter hours of credit in business law. (The term "accounting" means "accounting and/or auditing". Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor".)
OR
B. Combination of education and experience--at least four (4) years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. The applicant's background must also include ONE of the following:
--Twenty-four semester/36 quarter hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 semester/9 quarter hours of business law;
--A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or
--Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester/22 quarter hours, but that does not fully satisfy the 24-semester-hour/36-quarter-hour requirement of paragraph A, provided that (a) the applicant has successfully worked at the full-performance level in accounting, auditing, or a related field, e.g., valuation engineering or financial institution examining; (b) a panel of at least two higher level professional accountants or auditors has determined that the applicant has demonstrated a good knowledge of accounting and of related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful completion of the four-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester/36 quarter hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.
ADDITIONAL EXPERIENCE REQUIREMENTS
In addition to meeting the basic entry qualification requirements, applicants must have one (1) year of specialized experience equivalent to at least GS-11.
Specialized experience is experience which is in or related to the line of work of the position to be filled and which has equipped the applicant with the specific knowledge, skills, and abilities to successfully perform the duties of the position.
Grade 13:
BASIC REQUIREMENTS
A. Applicants must show successful completion of a full four-year course of study in an accredited college or university leading to a bachelor's or higher degree in accounting; or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester/36 quarter hours in accounting. The 24 semester/36 quarter hours may include up to 6 semester/9 quarter hours of credit in business law. (The term "accounting" means "accounting and/or auditing". Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor".)
OR
B. Combination of education and experience--at least four (4) years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. The applicant's background must also include ONE of the following:
--Twenty-four semester/36 quarter hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 semester/9 quarter hours of business law;
--A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or
--Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester/22 quarter hours, but that does not fully satisfy the 24-semester-hour/36-quarter-hour requirement of paragraph A, provided that (a) the applicant has successfully worked at the full-performance level in accounting, auditing, or a related field, e.g., valuation engineering or financial institution examining; (b) a panel of at least two higher level professional accountants or auditors has determined that the applicant has demonstrated a good knowledge of accounting and of related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful completion of the four-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester/36 quarter hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.
ADDITIONAL EXPERIENCE REQUIREMENTS
In addition to meeting the basic entry qualification requirements, applicants must have had one (1) year of specialized experience equivalent to at least GS-12.
Specialized experience is experience which is in or related to the line of work of the position to be filled and which has equipped the applicant with the specific knowledge, skills, and abilities to successfully perform the duties of the position. Examples of specialized experience include analyzing and reconciling a variety of intergrated accounts within an entire accounting system, administering and conducting day-to-day operations and maintenance of financial accounts that were the basis for preparation of key statements and establishing new criteria or techniques to improve the accounting process relative to compliance with regulatory requirements.