In order to qualify, you must meet the specialized experience requirements described in the Office of Personnel Management (OPM) Qualification Standards for General Schedule Positions, Professional and Scientific Positions. BASIC REQUIREMENT OR INDIVIDUAL OCCUPATIONAL REQUIREMENT: A. Degree: accounting, auditing; or a degree including auditing courses 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. ORB. Combination of education and experience: at least 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 hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 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 hours, 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 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 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 specified requirements. SPECIALIZED EXPERIENCE: Applicants must have at least one (1) year of specialized experience at the next lower grade GS-11, or equivalent in other pay systems. Examples of specialized experience includes professional, comprehensive knowledge of theories, practices, methods, and techniques of accounting and auditing; and knowledge of organizational or program practices, policies, and functions. Knowledge is sufficient to independently plan and conduct evaluations of agency operational programs or industrial operations and their related accounting systems. Skill in planning and developing the audit, interpreting findings, and developing or modifying techniques to resolve a variety of problems. Knowledge of methods to identify conditions affecting mission capability and to make recommendations to improve efficiency. FEDERAL TIME-IN-GRADE (TIG) REQUIREMENT FOR GENERAL SCHEDULE (GS) POSITIONS: Merit promotion applicants must meet applicable time-in-grade requirements to be considered eligible. One year at the GS-11 level is required to meet the time-in-grade requirements for the GS-12 level. TIG applies if you are in a current GS position or held a GS position within the previous 52 weeks. NOTE: Applicants applying as VEOA candidates who are current GS civil service employees or are prior GS civil service employees within the past 52 weeks must also meet time-in-grade requirements. KNOWLEDGE, SKILLS AND ABILITIES (KSAs): Your qualifications will be evaluated on the basis of your level of knowledge, skills, abilities and/or competencies in the following areas: Professional knowledge of and skill in applying the principles, theories, techniques, and practices of accounting, management, and auditing to independently plan and conduct evaluation of financial accounts and/or management operations and controls. Knowledge of basic trends and current developments in the auditing profession within the government, in public accounting firms,and in industry. Knowledge of generally accepted auditing standards, agency practices, policies, and functions. Knowledge of the principles, concepts, and techniques of statistical sampling. Skill in planning and developing the audit, interpreting findings, and developing and modifying methods and techniques to resolve a variety of issues. Ability to communicate effectively, both orally and in writing; negotiate complex issues; conduct interviews; and maintain good working relationships. PART-TIME OR UNPAID EXPERIENCE: Credit will be given for appropriate unpaid and or part-time work. You must clearly identify the duties and responsibilities in each position held and the total number of hours per week. VOLUNTEER WORK EXPERIENCE: Refers to paid and unpaid experience, including volunteer work done through National Service Programs (i.e., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community; student and social). Volunteer work helps build critical competencies, knowledge and skills that can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience.