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. 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. 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).