Accountants and Auditors

SOC 13-2011.00Job Zone 4 · Considerable Preparation

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.

Context coveredPublic accounting, internal audit, cost accounting, tax, and financial reporting; CPA-led practice across private and public sectors.

Sources:O*NET v30.2 SkillsCrosswalk

Emerging

Entry / Apprentice

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

Mid-level / Established

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

Senior / Expert IC

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

Lead / Principal / Executive

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.

AI-at-Work Competency Framework

Sources:Anthropic Economic Index Jadhav & Danve, 2026 WEF Skills Taxonomy

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Emerging
Developing
Proficient
Advanced

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Sources:Pathsmith™ Durable Skills O*NET v30.2

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Related titles

Account Auditor · Accountant · Accounting Associate · Accounting Auditor · Accounting Consultant · Accounting Methods Analyst · Accounting Officer · Accounting Systems Analyst · Asset Analyst · Audit Associate · Audit Partner · Auditor

RAPIDS apprenticeships

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O*NET skills

Reading ComprehensionCritical ThinkingActive ListeningSpeakingJudgment and Decision MakingWritingComplex Problem SolvingMonitoringCoordinationMathematicsActive LearningSocial PerceptivenessService OrientationTime ManagementPersuasion

Knowledge domains

Economics and AccountingEnglish LanguageMathematicsAdministration and ManagementCustomer and Personal ServiceLaw and GovernmentAdministrativeComputers and Electronics

Abilities

Oral ComprehensionWritten ComprehensionOral ExpressionProblem SensitivityDeductive ReasoningNear VisionWritten ExpressionInductive ReasoningInformation OrderingSpeech Clarity

Work styles

Attention to DetailIntegrityDependabilityCautiousnessIntellectual CuriosityAchievement Orientation

Technology

Tax preparation softwareEnterprise resource planning ERP softwareCompliance softwareFinancial analysis softwareAccounting softwareAnalytical or scientific softwareDocument management softwareData base reporting softwareHuman resources softwareBusiness intelligence and data analysis software

Tasks · seed anchors for statements

Prepare detailed reports on audit findings.
Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.
Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.
Supervise auditing of establishments, and determine scope of investigation required.
Confer with company officials about financial and regulatory matters.
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.
Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.

CIP education codes

30.160143.040552.030152.030352.030452.030552.1601