Summary This position is located in the Federal Accounting Standards Advisory Board (FASAB). The FASAB serves the public interest by improving federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. Its mission is accomplished through a comprehensive and independent process that encourages broad participation and objectively considers stakeholder views. Responsibilities At the Band III, the incumbent will serve as an Assistant Director providing leadership on the most complex engagements and issues. Duties include but are not limited to the following: Leads the formulation and development of accounting concepts and standards proposed by the FASAB and AAPC. Serves as a project manager on a wide variety of critical major projects identified by the Board. Plans and conducts complex research, analysis and studies on accounting issues identified as projects before FASAB and the AAPC. Plans and conducts comprehensive research regarding existing and emerging accounting and financial reporting principles, draws conclusions, and develops recommendations to resolve complex government financial reporting issues. Prepares position papers for consideration by the Board and provides input to other members of the team for their individual accounting concepts and standards projects. Provides guidance to lower level staff members regarding Accounting concepts and related Federal Standards and Principles. Participates in and/or facilitates discussions at public meetings of the FASAB and AAPC. Represents the FASAB in public hearings and maintains appropriate public records regarding Board activities. Leads efforts of task forces, comprised of high level experts in their respective fields, convened to consider and/or develop recommendations to be presented to the Board. Analyzes comments received on formal proposals by the Board and recommends appropriate actions. Participates in public hearings and maintains appropriate public records regarding Board activities. Requirements Conditions of Employment You must meet all qualification requirements by the effective date of promotion. You must meet both the education and experience requirements for this position by 5/18/2025 (effective date of promotion). Transcripts to verify your education should also be submitted with your application. You may be required to serve a one-year supervisory probationary period. Job locations are based on agency needs. Generally, you will remain in your current official duty station (ODS) if selected. However, based on agency needs, you may be offered a position in a different location and if you accept, your ODS will change. Qualifications Band III Must be a full-time or part-time GAO employee on a permanent appointment. In addition, applicants must have at least one year (52 weeks) of specialized experience, equivalent to at least the next lower band level (PE-IIB, PA-II, PT-III, or MS-I), that demonstrates substantive knowledge of GAO and FASAB's programs and activities, its mission, policies, objectives, management principles and processes; and the ability to manage staff, and independently analyze and evaluate the effectiveness of technical services and staff resources. The 52 weeks of specialized experience described above must be completed by May 18, 2025, the effective date of promotion. Education Basic Requirements: Assistant Director (Accounting) Series, Qualification Standards Degree: accounting; or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester hours in accounting. The 24 hours may include up to 6 hours of credit in business law. (The term "accounting" means "accounting and/or auditing" in this standard. Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor.") -OR- Combination of education and experience: at least 4 years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. The applicant's background must also include one of the following: Twenty-four semester hours in accounting or auditing courses of appropriate type and quality. 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. FOREIGN EDUCATION: Education completed outside of the United States must be deemed equivalent to that gained in conventional/accredited U.S. education programs to be acceptable for Federal employment. Most foreign education is not accredited by an accrediting body that is recognized by the Secretary of the U.S. Department of Education. If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. For further information, visit: Recognition of Foreign Qualifications | International Affairs Office (ed.gov) Additional Information For information on the number promotion opportunities by team, please see the GAO-wide Notice published and distributed (via email) earlier this month. If you have an approved Flexible Work Agreement (FWA) and you are selected for promotion, you must complete and submit a new flexible work application for approval. Your new flexible work arrangement will be reviewed and decided based on Agency policy governing these arrangements. Additionally, you may have a 90-day waiting period to submit an arrangement changing your ODS to a different locality area. BARGAINING UNIT STATUS: This position is not included in the bargaining unit. If you would like to apply for Specialist and/or National Security promotion opportunities (ARM, DCM, HSJ, IAT, NRE, IT Analyst, Financial Auditor, etc.), you must submit a separate application directly to the appropriate announcement for each Specialist and/or National Security position for which you wish to be considered. This position is a moderate risk public trust position with possible upgrade to a Secret or Top Secret or SCI clearance depending on the type of engagement the employee will be assigned to within the mission teams. REASONABLE ACCOMMODATION: GAO provides reasonable accommodations to applicants and employees with disabilities. To request accommodation, please email ReasonableAccommodations@gao.gov. The U.S. Government Accountability Office's policy is to provide equal employment opportunity for all regardless of race, religion, color, sex (including pregnancy), national origin, age, disability, genetic information, sexual orientation, or gender identity.