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 applicants education, training, and experience fully meet the specified requirements. You qualify for the GS-12 grade level if you possess one of the following: Experience: One (1) year of specialized experience at the GS-11 grade level or equivalent performing duties such as: Conducting administrative and criminal audits, maintains evidence utilized to assess administrative fines and/or criminal charges, and prepares audit reports and associated administrative fine paperwork for ICE HSI and/or other audit entities as directed; Conducting payroll record audits and identifies irregularities in employee benefits and wages and provides law enforcement officials with estimates of possible criminal proceeds generated as the result of illicit activities (i.e benefit fraud, employing unauthorized workers, etc) and.