Job Summary

The Division of Enforcement, Financial Reporting and Accounting Unit ("FRA Unit") is seeking a Staff Accountant (Financial Reporting and Accounting Unit Accountant). As a Financial Reporting and Accounting Unit Accountant you will investigate potential violations of accounting and auditing professional standards, public company financial disclosures, and related provisions of the federal securities laws.

Job Description

Time-in-grade for this announcement is one year at the GS/SK-13 level. Applicants are responsible for confirming all required materials are submitted by the closing date of the announcement. Please check the How You Will Be Evaluated and Required Documents sections carefully, as missing documents will render the application incomplete and ineligible for review. Qualifying experience may be obtained in the private or public sector. 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, 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. All qualification requirements must be met by the closing date of this announcement. BASIC REQUIREMENT: A. 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 B. 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. MINIMUM QUALIFICATION REQUIREMENT: In addition to meeting the basic requirement, applicants must also meet the minimum qualification requirement SK-14: Applicant must have at least one year of specialized experience equivalent to the GS/SK-13 level: 1. Applying knowledge of federal securities laws, Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS); AND 2. Utilizing investigative processes, strategies, and tools to perform detailed analysis, and draw conclusions; AND 3. Providing advice to senior management and develop technical recommendations involving investigations. ACCOMPLISHMENT RECORD COMPETENCIES: Your Accomplishment Record narratives should address the following competencies. See the How You Will Be Evaluated section below for more information: Competency 1: Accounting Investigation - Gathers, analyzes, and organizes evidentiary records for use in legal proceedings and advances case theories. Competency 2: Financial Reporting and Auditor Misconduct Investigation - Identifies, analyzes, and summarizes evidence of financial fraud and other accounting- and auditing-related violations of the federal securities laws. Competency 3: Accounting Data Analysis - Performs forensic analysis to identify assets and map the flow of transactions in support of further evidence gathering and to contribute to legal action. Competency 4:Technical Communication - Translates technical information into non-technical terms and accurately conveys technical information to end users (e.g., staff, management) and outside parties.