Investigative Accountant

Clarification from the agency

Well-qualified surplus/displaced SEC employees ((i.e. CTAP) in the local area and current SEC employees in permanent competitive service positions (i.e. status candidates)

OMI's Accounting Group is responsible for triaging, analyzing, and evaluating allegations and trends involving false or misleading financial statements and disclosures (both GAAP and IFRS), internal control violations, and other possible violations of securities laws. The Accounting Group is also responsible for the design, execution, and documentation of internal controls associated with the TCR and Bank Secrecy Act (BSA) Programs

In this role as an Investigative Accountant, you will be responsible for:

• Analyzing TCRs pertaining to issues of technical accounting, auditing, financial reporting, internal controls, books and records, and issuer disclosures, including evaluating allegations of failures to comply with SEC rules and regulations and accounting and auditing standards.
• Reviewing and confirming or rejecting the triage and recommendations of other staff regarding disposition of Accounting TCRs.
• Coordinating, monitoring, tracking, and reporting on OMI Accounting Group's workload, including the allocation, review and assignment of TCRs and other work product.
• Developing or enhancing policies and procedures and other materials on accounting TCR triage, TCR operations and risk management, and other topics.
• Assuming responsibilities for special projects or special areas of emphasis, intelligence projects, or risk assessment.
• Serving as OMI's liaison to internal and external partners concerning the intake, triage and resolution of TCRs, data sharing, outreach initiatives, trend identification and other topics as needed.
• Leading the design, execution, and documentation of internal controls associated with the TCR and SAR Programs.

Conditions of employment

• CITZENSHIP: You must be a US Citizen.
• SELECTIVE SERVICE: Males born after 12/31/59 must be registered or exempt from Selective Service (see https://www.sss.gov/).
• DRUG TESTING: This position may be subjected to drug testing requirements.
• PERMANENT CHANGE OF STATION (PCS): Moving/Relocation expenses are not authorized.
• DIRECT DEPOSIT: All Federal employees are required to have Federal salary payments made by direct deposit to a financial institution of their choosing.
• The selectee is required to report to the duty station(s) listed.

Qualifications

Time-in-grade for this announcement is one year at the GS/SK-14 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:

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.

MINIMUM QUALIFICATION REQUIREMENT: In addition to meeting the basic requirement, applicants must also meet the minimum qualification requirement
SK-16: Applicant must have at least one year of specialized experience equivalent to the GS/SK-14level:

1. Applying federal securities laws, and public accounting or auditing standards, AND
2. Utilizing investigative processes or strategies to perform detailed analysis and draw conclusions; AND
3. Conducting accounting or auditing data analysis to develop recommendations related to 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: Technical Communication - Translates technical information into non-technical terms and accurately conveys technical information to end users (e.g., staff, management) and outside parties.
Competency 2: 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 3: 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 4: Critical Thinking - Considers a variety of factors, general and subject matter-specific, when making decisions and determining next steps in a case.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Your resume and application package will first be reviewed to determine whether you meet the minimum qualification requirements outlined in the announcement. Please do not submit an Accomplishment Record at this time.

If you are found minimally qualified, the Office of Human Resources will contact you to request an Accomplishment Record. You will have 3 business days from the date of the request to submit it. Failure to submit the Accomplishment Record on time will remove you from further consideration. A response is required even if an Accomplishment Record was submitted at time of application. Because of the short turnaround time, you are strongly encouraged to begin preparing your Accomplishment Record in advance.

Once your Accomplishment Record is received, a rating panel will review both your resume and your narrative responses. Your Accomplishment Record must clearly demonstrate your proficiency in the competencies listed in the Qualifications section. Click here for guidance on writing your Accomplishment Record.

Your resume must provide evidence that supports the claims in your Accomplishment Record. Each narrative must describe one specific, relevant example from your experience or training. Responses are limited to 300 words per competency; any text beyond this limit will not be reviewed.

Accomplishment Record Format:

Competency Title

• Position title and dates from your resume that this experience was obtained
• Describe the situation (i.e., the challenged faced, the problem solved)
• Describe the specific actions you took
• State the outcome, results, or long-term impact of your accomplishment
• Name and email address of someone who can verify this information

Reference checks may be conducted as part of the final selection process, and you will be notified before any contacts are made.

Basis for Rating: The rating panel will evaluate applicants' accomplishment records and resume, then place them into one of the following categories:

• Highly Qualified - Meets the minimum qualification requirements and has extensive skills and experience in most of the job related competencies.
• Well Qualified - Meets the minimum qualification requirements and has a moderate amount of skills and experience in most of the job related competencies.
• Qualified - Meets the minimum qualification requirements, but may have a limited amount of experience in several of the job related competencies.

Top ranked applicants will be referred to the hiring office for further review and consideration. The hiring office may directly contact recommended candidates for interview(s).

To preview the Questionnaire, click https://apply.usastaffing.gov/ViewQuestionnaire/13097668

You must provide a complete Application Package, which includes:

• Required: Your responses to the Questionnaire.
• Required: Resume - Resumes should include relevant work experience, with specific employment dates, that demonstrates qualifications for the specialized experience and competencies as outlined above. If your resume does not reflect demonstrated evidence of these qualifications, you may not receive consideration for the position. Resumes that exceed two pages will be deemed ineligible and receive no further consideration. For resume writing tips, visit USAJOBS and the SEC careers page.
• Required, if applicable: CTAP documentation (a copy of a separation notice or other proof of eligibility for priority selection; a copy of an SF-50, Notification of Personnel Action, showing current position, grade, promotion potential, and duty location; AND a copy of your most recent performance appraisal.)

SEC EMPLOYEES: OHR will verify your competitive service eligibility via the SEC's personnel database.

Next steps