Individual Occupational Requirements for
GS-511: Auditing Series
The text below is extracted verbatim from
Section IV-B of the Operating Manual for Qualification Standards
for General Schedule Positions (p.IV-B-82), but contains minor edits
to conform to web-page requirements.
Use these individual occupational requirements in conjunction with
the "Group Coverage Qualification Standard for
Professional and Scientific Positions;."
- 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.")
OR
- 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.
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