To qualify for this position, applicants must meet all requirements by the closing date of this announcement, 06/08/2026. Time-In-Grade Requirement: Applicants who are current Federal employees and have held a GS grade any time in the past 52 weeks must also meet time-in-grade requirements by the closing date of this announcement. For a GS-13 position you must have served 52 weeks at the GS-12. The grade may have been in any occupation, but must have been held in the Federal service. An SF-50 that shows your time-in-grade eligibility must be submitted with your application materials. If the most recent SF-50 has an effective date within the past year, it may not clearly demonstrate you possess one-year time-in-grade, as required by the announcement. In this instance, you must provide an additional SF-50 that clearly demonstrates one-year time-in-grade. Note: Time-In-Grade requirements also apply to former Federal employees applying for reinstatement as well as current employees applying for Veterans Employment Opportunities Act of 1998 (VEOA) appointment. Individual Occupational Requirements (IOR) The IOR Education or Specialized experience stated below must be met initially for applicants to proceed to the next portion of the qualifications process. Basic IOR Requirements for Financial Auditors and Attestation Auditors 1) 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. OR, 2) Combination of Education and Specialized 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: 1) Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 hours of business law; or 2) A certificate as Certified Public Accountant or a Certified Internal Auditor, 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, 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. In addition to meeting the basic IOR qualification requirements (stated above), applicants must also meet the required level of Specialized Experience (stated below). You may qualify based on your Specialized Experience as described below. Specialized Experience (GS-13): You must have one year of Specialized Experience equivalent to at least the next lower grade (GS-12) in the normal line of progression for the occupation in the organization. Examples of Specialized Experience include (but are not limited to): 1) Develops audits, assessments, and/or review requirements, establishes and revises policies and operating procedures, reviews plans and operations for conformity and compliance with laws, policies, procedures and regulations. 2) Plans and conducts audits, assessments, reviews and special studies (personally or through staff), provides final reports, findings, and recommendations to managers. 3) Maintains files on related data and applies analytical methods to determine trends, patterns and irregularities to include researching applicable SOP's, directives, regulations, and laws that pertain to the activity or program being evaluated. 4) Applies analytical and evaluative methods and techniques to issues or studies concerning the efficiency and effectiveness of program operations. 5) Assesses current agency practices and recommends program or procedural changes in subject matter areas being reviewed or evaluated. 6) Supervises, oversees, and conducts comprehensive audits, assessments, and/or reviews for compliance with laws, policies, procedures, and regulatory requirements. 7) Evaluates and reviews organizations, programs, activities, and functions that assess compliance with laws, policies, regulations, contract provisions, effectiveness of internal controls, and the efficiency and effectiveness of operating programs. 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; religions; 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. Note: A full year of work is considered to be 35-40 hours of work per week. Part-time experience will be credited on the basis of time actually spent in appropriate activities. Applicants wishing to receive credit for such experience must indicate clearly the nature of their duties and responsibilities in each position and the number of hours a week spent in such employment. For more information on these qualification standards, please visit the United States Office of Personnel Management's website at https://www.opm.gov/policy-data-oversight/classification-qualifications/general-schedule-qualification-standards/.