3) Completion of the requirements for a degree that included substantial course work in accounting or, 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; AND (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 non conformance to the requirement of 24 semester hours in accounting, the applicants education, training, and experience fully meet the specified requirements. In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below: Specialized Experience: One year of specialized experience which includes: 1) Independently performs fieldwork for complex audits from entrance to exit; 2) Develops audit plans and programs to determine the appropriate methodology; 3) Prepares clear and concise audit reports communicating results and findings; 4) Provides technical guidance and coordinates work to ensure audit coordinating work to ensure all audit objectives are met.