Investigative Accountant

About the company

The Division of Enforcement (ENF), Office of Market Intelligence, is seeking a Staff Accountant (Investigative Accountant). As an Investigative Accountant, you will assist with identifying, analyzing, and evaluating allegations of possible violations of securities laws based on Tips, Complaints and Referrals (TCRs), Suspicious Activity Reports (SARs), and other data and intelligence, preparing written analysis and findings, and recommending potential further action or response.

Your tasks

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.

Requirements

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:

• 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-16: Applicant must have at least one year of specialized experience equivalent to the GS/SK-14level:

• Applying federal securities laws, and public accounting or auditing standards, AND
• Utilizing investigative processes or strategies to perform detailed analysis and draw conclusions; AND
• 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.

Education You MUST provide transcripts or other documentation to support your educational claims. Unless otherwise stated: (1) official or unofficial transcripts are acceptable, or (2) you may submit a list with all your courses, grades, semester, year, and credit for the course. If you are qualifying for this position by substituting education or training for experience, you must submit a copy of your unofficial transcripts or equivalent by the closing date of the announcement. Qualifying education must have been obtained from an accredited college or university recognized by the U.S. Department of Education.

Internal Applicants: OHR will verify education qualifications for internal applicants using documents in the Electronic Official Personnel Folder (eOPF). If required transcripts or certificates are not present in your eOPF, you will be required to provide them to OHR. If selected, a start date will not be established until official transcripts are received.

FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs. For more information, click here.

Other

Applicants may also find the following helpful

• National Association of Credential Evaluation Services (NACES) is an association of 19 credential evaluation services with admission standards and an enforced code of good practice.
• Association of International Credentials Evaluators (AICE) is an association of 10 credential evaluation services with a board of advisors and an enforced code of ethics.