Specifications include, but are not limited to: 1.1. Accounting: This series covers positions that advise on or administer, supervise, or perform professional
accounting work that requires application of accounting theories, concepts, principles, and standards to the
financial activities of governmental, quasi-governmental, or private sector organizations. The work includes:
designing, developing, operating, or inspecting accounting systems;
prescribing accounting standards, policies, and requirements;
examining, analyzing, and interpreting accounting data, records, and reports; or
advising or assisting management on accounting and financial management matters.
Accounting theories, concepts, principles, and standards address these types of duties:
determining the boundaries of an accounting entity; recognizing and measuring revenues;
matching revenues and expenses by applying methodologies such as accrual accounting and
depreciation; defining and measuring costs by application of methodologies such as standard, process,
job-order, and activity-based costing; and
full disclosure on financial statements.
1.2. Auditing: This series covers positions that apply professional accounting and auditing knowledge,
standards, and principles when performing these duties:
advising on, supervising, or performing work consisting of a systematic examination and appraisal of
financial records, financial and management reports, management controls, policies and practices
affecting or reflecting the financial condition and operating results of an activity;
analyzing work related to developing and executing audit policies and programs.