All applicants must meet one of the following, as a basic requirement:
A. Degree: accounting; or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester hours in accounting. The 24 hours may include up to 6 hours of credit in business law. (The term "accounting" means accounting and/or auditing in this standard. Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor.") (You must provide college or university transcripts to verify your academic accomplishments.) OR
B. Four years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge with a background that also includes one of the following:
(1) Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours in business law; OR
(2) A certificate as a Certified Public Accountant (CPA) or a Certified Internal Auditor (CIA), obtained through written examination; OR
(3) Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester hours, but that does not fully satisfy the 24-semester hour requirement of paragraph A, provide that (a) the applicant has successfully worked at the full-performance level in accounting, auditing, or a related field, e.g., valuation engineering of financial institution examining; (b) a panel of at least two higher level professional accountants and of related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful competition of the 4-year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester hours in accounting, the applicant's education, training, and experience fully meet the specialized requirements.
GS-05: To qualify for the GS-5 entry-level auditing positions in the Federal government, you must meet minimum educational requirements as stated above or possess a combination of qualifying education and experience as listed under the Basic Qualification Requirements section.
GS-07: Applicants must meet the above basic educational requirements and at least ONE of the qualification requirements described under A, B or C below.
[A] EDUCATION (Undergraduate and/or Graduate) SUPERIOR ACADEMIC ACHIEVEMENT PROVISIONS: A bachelor's degree in any field, plus at least one of the following superior academic achievement provisions:
1. A grade-point average (GPA) of B (3.0 or higher on a 4.0 scale) for all completed undergraduate courses, or courses completed in the last two years of undergraduate curriculum; OR,
2. A grade-point average (GPA) of B+ (3.5 or higher on a 4.0 scale) for the required courses in your major field of study, or required courses in your major completed in the last two years of undergraduate study; OR,
3. Rank in the upper one-third of your class in the college, university, or major subdivision at the time of application; OR,
4. Elections to membership in a national scholastic honor society, other than freshman honor societies. Honor societies that have been approved are listed in the Association of College Honor Societies. Please submit a college transcript(s) showing that you maintained a grade point average (GPA) of 3.0 or higher out of a possible 4.0 for all 4 years of undergraduate courses, or, on all undergraduate courses completed during the final 2 years of your curriculum, including all transferred courses.
NOTE: GPAs are to be rounded to one decimal place. For example, 2.95 will round to 3.0 and 2.94 will round to 2.9. If more than 10 percent of your undergraduate course work (credit hours) was taken on a pass/fail or similar basis, your claim must be based on class standing or membership in an honor society. You must meet all qualification requirements by the closing date of this announcement.
GRADUATE EDUCATION: One full year of graduate level study. OR
[B] EXPERIENCE: One year of specialized experience at or equivalent to Federal service at the GS-5 level. Specialized experience is defined as experience applying accounting principles and auditing standards in assisting with planning or performing an audit. OR
[C] COMBINATION OF EDUCATION AND EXPERIENCE: Combination of education and experience which together qualifies me for the GS-07.
GS-9: Applicants must meet the above basic educational requirements and at least ONE of the qualification requirements described under A, B or C below:
[A] GRADUATE EDUCATION: If you have a master's or equivalent graduate degree or two full years of progressively higher level graduate education leading to such a degree or LL.B. or J.D., if related. OR
[B] EXPERIENCE: One year of specialized experience at or equivalent to Federal service at the GS-07 level. Specialized experience is using generally accepted government auditing methods and techniques, accounting principles and standards, regulations, and policies in assisting with planning or performing an audit. OR
[C] COMBINATION OF EDUCATION AND EXPERIENCE: Combination of education and experience which together qualifies me for the GS-09.
You must meet all qualification and eligibility requirements by the closing date of this announcement.
Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community, student, social). Volunteer work helps build critical competencies, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience.