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. Examples of specialized experience would typically include, but are not limited to: Analyzes and reconciles a variety of accounts and transactions; Applies Federal Accounting regulations, procedures, policies and precedents sufficient to carry out accounting functions; Formulates a variety of routine financial reports and implementing fiscal year-end closing procedures for specific funds; Participates in internal and external audits, systematic internal reviews, quality assurance programs, safety inspections and expenditure of appropriated funds; and Assists in applying financial data and recommending alternatives to resolve unique and difficult problems.