The following requirements are prescribed by the Office of Personnel Management and used to determine minimum qualifications.

Individual Occupational Requirements

Basic Requirements

 

  1. 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

  1. 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:
    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;
    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.

 

Experience and education requirements for GS-7 and above
In addition to meeting the basic entry qualification requirements, applicants must have specialized experience and/or directly related education in the amounts shown in the table below.

GRADE EDUCATION SPECIALIZED EXPERIENCE

GS-7

1 full year of graduate level education
or
superior academic achievement

1 year equivalent to at least GS-5

GS-9

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., if related

1 year equivalent to at least GS-7

GS-11

Ph.D. or equivalent doctoral degree
or
3 full years of progressively higher level graduate education leading to such a degree
or
LL.M., if related

1 year equivalent to at least GS-9

GS-12
and
above

 

1 year equivalent to at least next lower grade level

NOTE: Education and experience may be combined for all grade levels for which both education and experience are acceptable.

This page was last updated on August 18, 2020