accounting. These 30 hours may include up to

6 semester hours in any combination of

courses in business law, economics,

statistical/quantitative methods, computerized

accounting or financial systems, financial

management, or finance.

You may also qualify at the GS-5 level if you

meet one of the following requirements:

A. Have at least 4 full years of progressive

academic study (120 semester hours) at an

accredited college or university that

included at least 30 semester hours in

accounting as outlined above;

B. Have a Certificate as a Certified Public

Accountant (CPA) obtained through written

examination in a state, territory or the

District of Columbia;

C. Have a combination of education and

experience that included at least 30

semester hours in accounting as outlined

above.

About Education Requirements

One full year of undergraduate academic

study is defined as 30 semester hours and is

equivalent to one year of full time experience.

If your credits are in quarter hours, multiply the

number of quarter hours you have earned by

2/3 to determine the number of equivalent

semester hours.

Your accounting course work must have been

such that it would serve as a prerequisite for

more advanced study in the field of

accounting. This means that the courses

should be acceptable toward an accounting

degree by a four-year college or university, and

include

upper level

courses normally

taken during the

junior and senior

years at a four

year college or

university. Your

course work

should reflect

knowledge of

principles,

intermediate and

advanced accounting,

cost accounting and auditing.

Additional Requirements

for Grade GS-7

To qualify for a GS-7, you must meet the GS-5

qualifications and one of the following

requirements:

A. Superior Academic Achievement: A

bachelor’s degree with either a 3.0 (“B”)

GPA overall or 3.5 (“B+”) on a 4.0 scale in

all accounting courses. You can also qualify

under this requirement if you ranked in the

upper third of your graduating class. You

may also qualify if you possess

membership in a national scholastic college

honorary society above the freshman level

that meets the requirements of the

Association of College Honor Societies.

B. At least one year of graduate education in

accounting, business, finance, law,

economics, management,

statistical/quantitative methods, or

computer science.

(continued over)
Publication 4146 (2-2003) 

Catalog Number 35653F

paragraphs (B) and (C) above.

Additional Requirements

for Grade GS-9

To qualify at the grade GS-9 level, you must

meet the basic requirements for grades GS-5

and above and have one of the following:

A. Master’s or equivalent degree or two

academic years of graduate education in

accounting or the fields of business, finance,

law, economics, management,

statistical/quantitative methods or computer

science.

B. At least one year of experience equivalent to

the GS-7 level that required, knowledge of

and skill in applying the principles,

concepts, and methodology of professional

accounting and related fields, skill in

communicating and dealing effectively with

others.

C. At least one year of combined graduate

education and experience as defined in

paragraphs (A) and (B) above. Only graduate

education in excess of the amount required

for the GS-7 level may be combined with

experience to qualify for GS-9

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C. Ability to communicate effectively orally and

in writing.

General clerical experience is not qualifying.

Complete Qualifications Information

This handout gives you a general knowledge of the

qualifications needed to be considered for an Internal Revenue

Agent (IRA) position. For complete information on the

qualifications you need to become an Internal Revenue Agent,

we encourage you to review the Individual Occupational

Requirements for the IRA, GS-0512 series at the OPM (Office of

Personnel Management) web site:

http://www.opm.gov/qualifications/SEC-IV/B/GS0500/0512.HTM

The IRS is an equal employment opportunity employer.

Applicants are assured of equal consideration regardless of

race, sex, religion, color, national origin, lawful political affiliation,

marital status, sexual orientation, membership or nonmembership in an employee organization, or non-disqualifying

physical or mental disability.

The IRS is committed to ensuring that all employees perform in

a manner warranting the highest degree of public confidence

and demonstrate the highest level of ethics and integrity.

U.S. Citizenship required.