The fundamental reason that this position exists is to perform professional accounting work. The essential functions of this position include obtaining financial data and information, processing financial documents and related information, evaluating financial data and information, preparing financial documentation, providing consultation and expert advice to management, employees or other groups, serving as a lead worker, and various administrative tasks. Employees perform professional assignments requiring developed judgment and discretion in the application of professional accounting theory. Employees perform a variety of accounting assignments and/or assume on-going responsibility for an element of a larger accounting program, or a program of limited scope. The Accountant II level is distinguished from the Accountant I level, in that the latter would typically receive more supervision, perform less judgmental assignments, and have less direct responsibility for an on-going accounting activity. Employees at the Accountant II level may lead or supervise subordinate clerical or paraprofessional staff on a project basis, or in a limited context.