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. Employees of the following USDA agencies who apply for this position, whose current permanent grade is equal to the grade of the advertised position, and whose selection would result in a relocation outside the commuting area of their current duty station may not currently be considered for selection to this position: Agricultural Research Service; Economic Research Service; National Institute of Food and Agriculture, National Agricultural Statistics Service; United States Forest Service; Food and Nutrition Administration; Foreign Agricultural Service; Rural Development and component organizations; the Farm Production and Conservation (FPAC) mission area, to include the FPAC Business Center, the Natural Resources Conservation Service, the Risk Management Agency, and Farm Service Agency and Farm Service Agency County employees; Office of the General Counsel; and Office of the Assistant Secretary for Civil Rights.