Applicants must meet all qualifications and eligibility requirements by the closing date of the announcement including specialized experience and/or education, as defined below.

For the GS-12: Applicants must have 1 year of specialized experience equivalent to at least the GS-11 or its nonfederal equivalent that demonstrates: Experience in the accounting field of accounting theories, concepts, principles, and practices to conduct a variety of assignments related to accounting and financial transactions. Experience in performing attestation engagements (compliance reviews/audits). Experience conducting studies and analyses to determine if the borrower's and/or grantee's accounting objectives are being achieved in accordance with Generally Accepted Government Audit Standards. Experience reviewing audited financial statements for compliance with Generally Accepted Accounting Principles. Experience revising current accounting systems to comply with the issuance of new accounting principles. Experience implementing changes to internal control systems to improve the business operations, financial conditions, or compliance with audit findings. Experience interpreting the findings of an audit and measure the potential impact on the entity's operations. Experience in providing advice and assistance to the Agency's staff offices, external awardees, and to CPAs, concerning the interpretation and application of accounting principles and auditing standards. Experience with researching emerging accounting and audit standards and develop, evaluate, and review position papers on the standards. Experience drafting audit findings and recommendations based on accounting practices or regulatory guidelines. Experience making formal presentations to internal and external organizations, professional societies, and executive management personnel. Performs compliance reviews on external awardees' accounting systems. Experience in advising Certified Public Accountants (CPAs) with respect to agency audit requirements. Reviews CPA audit reports and reviews work papers to determine the degree of borrower and grantee compliance with generally accepted accounting principles, practices and procedures; ensures compliance with the Agency's auditing requirements.

For the GS-13: Applicants must have 1 year of specialized experience equivalent to at least the GS-12 or its nonfederal equivalent that demonstrates:
Experience in the accounting field of accounting theories, concepts, principles, and practices to conduct a variety of assignments related to accounting and financial transactions. Experience conducting attestation engagements (reviews/audits) as an audit manager (auditor in charge) in accordance with Generally Accepted Government Audit Standards. Experience reviewing audited financial statements for compliance with Generally Accepted Accounting Principles. Experience implementing changes to internal control systems to improve the business operations, financial conditions, or compliance with audit findings. Experience in drafting and reviewing proposed audit procedures and accounting guidance. Experience researching emerging accounting and audit standards and develop, evaluate, review, and defend position papers on the standards. Experience creating audit findings and recommendations based on technical accounting practices or regulatory guidelines. Experience in providing training to various program areas on reviewing CPA audit reports, financial statements, and other financial reports used to evaluate RD borrowers' and grantees' ability to repay their loans or carry out program objectives. Experience developing and recommending proposed accounting policies, procedures, and standards relating to borrowers' and grantees' accounting systems and reviewing audit reports prepared by internal and external accountants to determine compliance with acceptable accounting principles, practices, and procedures. Independently performs compliance reviews on external awardees' accounting systems. Experience in advising CPAs and financial and program managers on complex accounting problems and providing solutions to internal control and reporting problems. Experience in analyzing financial information to identify problem areas and to advise managers and other accountants.

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; religious; spiritual; community, student, social). Volunteer work helps build critical competencies and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience.