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 applicant\''s education, training, and experience fully meet the specified requirements. Applicants who apply under this Job Opportunity Announcement may opt-in (at their request) to allow the sharing of their resume, cover letter, transcripts, certifications, and other associated documents and applicable personal information shared with other Department of Commerce (DOC) Bureaus/Offices who have vacancies within the same occupational series, grade and pay band (or its equivalent), and full performance level in the same duty location or commuting area of the duty location listed on the Job Opportunity Announcement.