You must meet the minimum qualification requirements as stated in the Office of Personnel Management (OPM) Operating Manual, Qualification Standards for General Schedule Positions, http://www.opm.gov/qualifications/Standards/group-stds/gs-prof.asp.
Degree: accounting or a related field (such as business administration, finance, or public administration) that included or was supplemented by 24 semester hours in accounting (may include up to 6 hours of business law).
Combination of education and experience: 4 years of accounting experience or a combination of accounting experience, college-level education, and training that provided professional accounting knowledge AND 24 semester hours in accounting/auditing courses or a certificate as Certified Public Accountant or a Certified Internal Auditor.
In addition to meeting the basic requirements, you must have one year of specialized experience at the next lower grade or equivalent level.
For the GS-07, specialized experience includes: Working as a trainee accountant or auditor performing relatively simple audit steps and tasks such as examining routine financial documents, preparing simple summaries and schedules, and organizing work paper files.
For the GS-09, specialized experience includes: Performing audit steps and tasks of limited difficulty and complexity such as conducting evaluations, examinations, or other fact-finding studies and preparing draft audit reports using a practical application of auditing standards, procedures, and technology.
Substitution of Education for Specialized Experience:
For the GS-07: One full academic year of progressively higher level graduate education with major study in accounting, auditing, or related discipline, or superior academic achievement (SAA), may be substituted to meet the specialized experience requirement.
For the GS-09: A Master's or equivalent graduate degree or 2 full years of progressively higher level graduate education leading to such a degree or LL.B. or J.D. with major study in accounting, auditing, or related discipline may be substituted to meet the specialized experience requirement.
To be creditible, education must have been obtained in an accredited college or university recognized by the U.S. Department of Education.
Equivalent combinations of successfully completed graduate level education and experience may be used to meet total experience requirements.
HOW YOU WILL BE EVALUATED:
Your application will initially be reviewed to determine whether you meet the minimum eligibility and qualifications requirements. If you are qualified, you will then receive a rating based on the degree to which your background matches the knowledge, skills and abilities for the position listed below. If a determination is made that you have inflated your qualifications, you will be assigned a rating commensurate with your background. Your application will be placed in one of three categories:
Best Qualified: Meets the minimum qualification requirements and demonstrates high proficiency and a comprehensive level of knowledge, skills, and abilities of the job.
Highly Qualified: Meets the minimum qualification requirements and demonstrates competency in the position with an overall accomplished level of knowledge, skills, and abilities of the job.
Qualified: Meets the minimum qualification requirements and demonstrates an overall basic level of knowledge, skills, and abilities of the job.
Within these categories, applicants eligible for veteran's preference will receive selection priority over non-veterans.
Knowledge, Skills, and Abilities:
- Knowledge of Generally Accepted Auditing Standards (GAAS) and/or Generally Accepted Government Auditing Standards (GAGAS).
- Knowledge of financial and/or performance auditing.
- Ability to effectively work independently or within a team.
- Ability to use word processing, spreadsheet, and database software.