Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15semester 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. Broad knowledge, experience, and a record of accomplishment with respect to the formulation, management, and administration of a diverse audit plan within a large organization, which includes audits of major agency programs to assess program performance and financial compliance; financial statement auditing; single audit monitoring; and audits of grants and contracts.