{"schemaVersion":"1.0","exportedAt":"2026-05-15T12:38:05.268Z","occupation":{"soc":"13-2011.00","title":"Accountants and Auditors","group":"Business & Financial Operations","sector":"52","jobZone":4,"jobZoneInferred":false},"framework":{"version":null,"description":"Examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. Install or advise on systems of recording costs or other financial and budgetary data.","contextCovered":"Public accounting, internal audit, cost accounting, tax, and financial reporting; CPA-led practice across private and public sectors.","levels":{"emerging":{"label":"Emerging","statements":["Routine journal entries and reconciliations — prepare on assigned accounts under a senior's review.","Audit walkthroughs and tie-outs — execute on standard areas with manager oversight.","Working-paper standards — apply consistently in the firm's audit software.","Source documents (invoices, contracts, bank statements) — request and trace to the GL.","Sampling procedures — perform per the audit plan on routine populations.","Variance analyses on assigned accounts — produce with a senior reviewing.","Standard tax forms and schedules — prepare on simple returns under review.","Client correspondence and PBC lists — maintain accurately on assigned engagements.","Internal controls documentation — update for assigned cycles under supervision.","Time entry and budget tracking — record accurately on assigned engagement codes."]},"developing":{"label":"Developing","statements":["Multiple audit areas on a routine engagement — execute with reduced manager oversight.","Account reconciliations across the close — own and resolve in a private-company setting.","Common tax provisions and adjustments — calculate and document on standard returns.","Audit findings and exceptions — identify, document, and propose adjustments.","Junior staff on assigned sections — review and coach during fieldwork.","Client requests and follow-ups — manage on a routine engagement with manager visibility.","Internal control testing — design and execute for assigned cycles.","GAAP/IFRS treatment on familiar transactions — apply correctly with manager review.","Engagement budgets — track and flag overruns on assigned sections.","Standard reports and management letters — draft for partner review."]},"proficient":{"label":"Proficient","statements":["Full audit engagements for mid-sized clients — manage from planning through report.","Complex accounting issues (revenue, leases, impairment) — research and conclude with documentation.","Audit teams of multiple staff — supervise on engagements end-to-end.","Material findings and recommendations — frame and discuss with client management.","Tax positions on non-routine returns — develop and defend with documentation.","Client relationships at controller and CFO level — manage across a portfolio of engagements.","Engagement risk and quality — apply firm methodology to non-routine areas.","Engagement economics — manage to budget and recovery on owned engagements.","Staff and senior development — mentor across the practice on technique and judgment.","Industry-specific accounting and audit issues — apply credibly within a chosen sector."]},"advanced":{"label":"Advanced","statements":["Audit and accounting practice — lead as partner, director, or controller of significant scope.","High-risk and contested accounting positions — drive to defensible conclusions with documentation.","Engagement quality and risk management — own across a portfolio at firm or company level.","Client relationships at C-suite and audit-committee level — steward across multi-year arcs.","Practice growth and business development — lead within an industry or service line.","Talent pipeline (recruiting, development, partner candidates) — shape across the practice.","Regulatory inspections and peer reviews — lead the practice through with credibility.","Technical standards and firm methodology — interpret and influence at the practice level.","Material disputes (regulator, IRS, litigation support) — represent the practice or company through.","Profession-level contributions (standard-setting, thought leadership) — make credibly over time."]}}},"sources":{"onet":"v30.2 (CC BY 4.0)","crosswalk":"https://skillscrosswalk.com","generator":"LER.me"},"attribution":"© EBSCOed"}