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); 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. Specialized experience is defined as: Leading the planning and execution of performance, cybersecurity, and information technology (IT) audits, inspections, evaluations, and/or reviews in accordance with GAGAS and industry-recognized IT control frameworks; Developing strategic, multi-year audit plans integrated with cybersecurity and IT enterprise risk assessments; and.