QUALIFICATIONS/ELIGIBILITY REQUIREMENTS: You must meet the following eligibility and basic qualification requirements at the time in which the vacancy occurs to be referred to management for consideration. Your application will be maintained in an applicant supply file and may be referred as vacancies arise for which you are qualified.
PROOF OF DISABILITY: The Code of Federal Regulations states that Persons with Disabilities interested in obtaining employment within the Federal Government under the Schedule A authority must present proof of disability. (5 CFR 213.3102(u)(2)) Proof of disability must be obtained prior to an actual appointment.
A. 4 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 hours in accounting. The 24 hours may include up to 6 hours of credit in business law. Where specific course requirements are not indicated, the number of semester hours required to constitute a major field of study is the amount specified by the college or university attended. If this number cannot be obtained, 24 semester hours will be considered as equivalent to a major field of study. The nature and quality of this req course work must have been such that it would serve as a prerequisite for more advanced study in the field or subject-matter area. Related course work generally refers to courses that may be accepted as part of the program major OR B. Appropriate combo of education and experience that is typically a core of educational credit, plus addtl education and/or experience. The quality of the combination of education & experience must be sufficient to demonstrate that the applicant possesses the knowledge, skills, & abilities required to perform work in the occupation, & is comparable to that normally acquired through the successful completion of a full 4-year course of study with a major in the appropriate field. In addition to courses in the major and related fields, a typical college degree would have included courses that involved analysis, writing, critical thinking, research, etc. These courses would have provided an applicant with skills & abilities sufficient to perform progressively more responsible work in the occupation. Therefore, creditable experience should have demonstrated similarly appropriate skills or abilities needed to perform the work of the occupation. The applicant's background must also include one of the following:
- 24 semester hrs in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law;
- A Certified Public Accountant or a Certified Internal Auditor, obtained through written exam; or
- Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester hrs, but that does not fully satisfy the 24 semester 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 related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful completion of the 4 year course of study described in paragraph A; and (c) except for literal nonconformance to the requirement of 24 semester hrs in accounting, the applicant's education, training, and experience fully meet the requirements.
- Degree: accounting, that included at least 30 semester hrs in accounting or 24 semester hrs in accounting and an additional 6 semester hrs in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance; or
- Combination of education and experience equivalent to 4 years including courses equivalent to a major in accounting, i.e., at least 30 semester hrs in accounting or 24 semester hrs in accounting and 6 semester hs in related subjects as described above, in combination with appropriate experience or additional education.
In addition to meeting the basic requirements, the candidate must also meet the following:GS-07:
A. 1 year of specialized experience equivalent to the next lower level of the grade you are applying for in the federal government. Specialized experience is related to the work of this position and has provided you with the competencies required for successful job performance. Qualifying experience may include: Review/interpret basic federal legislation, rules, standards, and regulations pertaining to accounting and financial management; Analyze and evaluate specific accounting operations, policies, procedures, and systems for compliance with standards/internal controls; Prepare, analyze, interpret, review, and present basic accounting data, reports, and financial statements. Provide applicable technical support to the basic financial statement audit; Applies cost accounting methodologies to assigned data and systems, in partnership with predetermined BU's, to report the cost of major activities for management information purposes. OR
B. 1 year of graduate level education at an accredited college or university in accounting or a degree in a related field of study. OR
C. Superior Academic Achievement (SAA) may be met by having a Bachelor's degree, with one of the following: GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last two years of study, or GPA of 3.5 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last two years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies. OR
D. A combination of qualifying graduate education and experience to equal the amount described above.
GS-12 & GS-13 & GS-14: 1 year of specialized experience equivalent to the next lower level of the grade you are applying for in the federal government. Specialized experience is related to the work of this position and provided you the competencies required for successful job performance. Qualifying experience may include: Prepares, analyzes, interprets, reviews, and presents accounting data, reports, and financial statements. Applies cost accounting methodologies to agency-wide data/systems, to report the cost of major activities; Drafts accounting polices, procedures, requirements, and standards; Analyzes accounting issues/problems and recommends solutions. Drafts responses/responds to Congressional, Treasury Inspector General for Tax Administration (TIGTA), and GAO reports. Researches new/improved business practices; Reviews existing systems for revisions/recommends modifications to systems design; Estimates value of real/personal property using appraisal principles; Reviews/investigates complex valuation issues, e.g.: depreciable life, salvage, investment tax credit, sales of property, research and experimental expenses, casualty loss, contribution of property, valuation of tangible and intangible property in acquisitions, mergers and liquidations, etc.; Researches guidelines/reference material to resolve valuation issues during an investigation; Prepares written technical/valuation findings resulting from field and records examinations, presents such findings to manager, higher graded employees, taxpayers or their representatives; Prepares engineering reports and submits findings/recommendations; assists the Chief Counsel's Office, including serving as the government's expert witness. Researches/supports management in developing negotiation proposals involving travel, relocation, debt collection, etc., including any changes in practice impacting bargaining unit employees' working conditions or entitlements; Maintains files concerning negotiations.
GS-9 & GS-11: A. 1 year of specialized experience equivalent to the next lower level of the grade you are applying for in the federal government. Specialized experience is related to the work of this position and has provided you the competencies required for successful job performance. Qualifying experience may include: Participates in the design of and implements/assesses internal control processes and systems pertaining to agency-wide accounting/financial management activities; Prepares, analyzes, interprets, reviews, and presents accounting data, reports, and financial statements. Provides technical support to the financial statement audit; Applies cost accounting methodologies to agency-wide data/systems to report the cost of major activities; Recommends draft accounting polices, procedures, requirements, and standards; Estimates value of real/personal property using accepted appraisal principles, including market data income, and cost approaches to valuation; Reviews/investigates minor valuation issues, e.g. depreciable life, salvage, investment tax credit, sales of property, research and experimental expenses, casualty loss, contribution of property, valuation of tangible and intangible property in acquisitions, mergers and liquidations, etc.; Researches reference guides. Prepares written technical/valuation findings from field/record examinations, and presents findings to manager, higher graded employees, and taxpayers and their representatives.
GS-09: OR B. 2 years of progressively higher level graduate education in a related field of study leading to a master's degree or equivalent graduate degree OR C. A combination of experience and education equivalent to the amount described above.
GS-11: OR B. Ph.D. or equivalent doctoral degree in a related field of study. OR C. 3 full years of progressively higher level graduate education in a related field of study leading to a Ph.D. or equivalent doctoral degree. OR D. A combination of experience and education equivalent to the amount described above.
HOW YOU WILL BE EVALUATED:
- Complete the on-line questionnaire. You will respond to a series of questions designed to determine your qualifications and interests for positions within the Service. You may receive consideration for any position and grade level for which you are determined eligible and qualified.
- Submit a Resume. Qualifications will be verified based on the information provided in the application package. Please be sure that your application and/or resume include detailed information to support your qualifications. Failure to provide sufficient evidence in your resume may result in a "Not Qualified" determination for this position. For tips on preparing your resume click http://www.jobs.irs.gov/downloads/ResumeTips.pdf; for cover letter tips click http://www.jobs.irs.gov/downloads/CoverLetterTips.pdf.
- As positions become available, your application will be forwarded for consideration. You will be considered based on the extent and quality of your experience, education, training and awards relevant to the duties of this position being filled.
To preview questions please click here.
- You may be required to participate in a selection interview. The IRS will not reimburse costs related to the interview such as travel to and from the interview site.