This can include up to 6 hours of business law; A certificate as Certified Public Accountant or a Certified Internal Auditor, obtained through written examination; or 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. SAA is met through one of the following: Ranked in the upper one-third of your graduating class; OR earned a GPA of 3.0 or higher out of 4.0 as recorded on your official transcript, or based on courses completed during final 2 years of curriculum; OR earned a GPA of 3.5 or higher out of 4.0, based on the average of required courses completed in your major or required courses in your major completed during the final 2 years of curriculum; OR election to membership in a national scholastic honor society; OR (B) Successful completion of one full year of graduate level education (18 credits or equivalent); OR (C) A combination of education and experience which together totals 100%.