PURPOSE OF JOB CLASS (NATURE OF WORK)
In the Departments of Labor or Revenue Services, this class is accountable for conducting the most difficult and complex examinations and/or leading examination teams or acting as an assistant supervisor in an office audit unit.
GUIDELINES FOR JOB CLASS USE
This is an advanced professional working level or professional working lead level class and used in the following capacities:
1. Principally responsible (75% or more of time) for conducting the most complex field examinations (i.e. large and particularly complex or difficult corporations or businesses) and/or acting as a team leader over field examinations being conducted by teams.
2. Acting as the assistant supervisor and specialist on a particular area of taxation in an office audit unit, providing expert advice and consultation to field examiners on the administrative interpretation of audit rules and accounting principles relating to the tax.
3. Principally responsible (75% or more of time) for facilitating Managed Compliance Agreements, computer assisted audits and statistical sampling audits requiring an advanced level of computer and statistical competencies.
4. Principally responsible (75% or more of time) for conducting the most complex examinations of individual taxpayers, partnerships, sub-chapter S corporations, limited liability companies, estates, trusts and self-employed individuals. The most complex examinations are defined as those having a direct correlation to federal tax returns or other states’ tax returns or of such a broad scope that they require analysis, synthesis and interpretation of vast quantities of tax information dating back three years or more.
Works under the limited supervision of an Examiner or other administrator of higher grade.
May supervise examiners and other staff as assigned.
EXAMPLES OF DUTIES
Performs most complex duties in area of field examinations and audits, computer-assisted or statistical sampling audits or the most difficult audits of self-employed or individual filers; audits business establishments which have large and complex operations; audits individual filers having large and complex financial portfolios; analyzes and evaluates information systems, operational practices and business processes of large businesses; consistently conducts audits dealing with a variety of special problems or issues; assists Examiners of lower grade in resolving problems encountered in performance of assignments; assists in preparing and recommending changes in regulations, policy or operating procedures; replies to letters or telephone calls for an interpretation of statutory provisions concerning taxes; provides technical assistance to the public and other divisions of department regarding interpretation of tax statutes; acts as liaison with other tax jurisdictions exchanging tax information; provides technical assistance in drafting and revising tax forms; proposes legislation, regulations and administrative rulings; utilizes EDP systems for financial records, reports and analysis; may supervise several audits being performed simultaneously by other Examiners in a common geographic area; may assist other Examiners in conducting computer-assisted audits of taxpayers' electronic accounting records; may train examiners on the job as necessary; may assist in supervision of a tax unit; may provide technical assistance to technology staff in support of agency audit and accounting functions; performs related duties as required.
KNOWLEDGE, SKILL AND ABILITY
Considerable knowledge of auditing methods, procedures, and practices; considerable knowledge of accounting procedures, practices and systems of complex business corporations, partnerships and proprietorships; considerable knowledge of tax accounting methods and practices; considerable knowledge of appropriate tax statutes and regulations; considerable interpersonal skills; oral and written communication skills; considerable ability to analyze complex accounts, tax reports and financial statements and records; considerable ability to deal effectively with taxpayer, corporate officers, tax accountants, tax attorneys and co-workers; considerable ability to understand, interpret and apply tax statutes; ability to utilize EDP systems for financial analysis; some supervisory ability.
MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE
Eight (8) years of experience in accounting or auditing.
MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE
Two (2) years of the General Experience must have been at the full professional working level involving the interpretation and application of tax law and fiscal principles.
Note: For State Employees, this is at the level of Revenue Examiner 2.
MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED
1. College training in accounting or a closely related field may be substituted for the General Experience on the basis of fifteen (l5) semester hours equalling one-half (l/2) year of experience to a maximum of four (4) years for a Bachelor's degree.
2. A Master's degree in accounting may be substituted for one (l) additional year of the General Experience.
3. Examination requirements met in any of the following may be substituted for one (l) year of the General Experience: Certified Public Accountant, Certified Internal Auditor or Certificate in Management Accounting.
1. Incumbents in this class may be required to travel.
2. Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.
JOB CLASS DESIGNATION
(36)-Tax Programs and Control
(16)-ADMIN & RESID (P-5)
This replaces the existing specification for the class of Revenue Examiner 3 in Salary Group AR 25 approved effective June 9, 2006. (2012 SCOPE Review)