Accountants and auditors

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.

Cognitive and mental requirements

The qualifications that workers need to use judgment, make 

decisions, interact with others, and adapt to changes in jobs.

In 2023, more than basic people skills were required for 95.2 

percent of accountants and auditors, and basic people skills 

were required for 4.8 percent.

Table 1. Percentage of accountants and auditors with cognitive and mental requirements, 2023

Requirement Yes No

Pace: Pause control >99.5 <0.5

Interaction with general public 79.2 20.8

Working around crowds <0.5 >99.5

Telework 51.1 48.9

Work review: Supervising others 17.5 82.5

Work review: Presence of supervisor 71.1 28.9

Source: U.S. Bureau of Labor Statistics, Occupational Requirements Survey

Education, training, and 

experience requirements

The minimum level of formal 

education required, 

credentials necessary, onthe-job training, and prior 

work experience necessary 

for average performance in 

jobs.

In 2023, credentials were 

required for 29.4 percent of 

accountants and auditors. 

Prior work experience was 

required for 75.9 percent and 

on-the-job training was 

required for 70.4 percent.

A bachelor's degree was 

required for 93.1 percent of 

accountants and auditors.
Occupational Requirements Survey ●www.bls.gov/ors ●orsinfo@bls.gov ●202.691.6199

Environmental conditions

The various tangible or concrete hazards or 

difficulties that are in the vicinity of where 

jobs’ critical tasks are performed.

In 2023, greater than 99.5 percent of 

accountants and auditors were not exposed 

to extreme cold, and greater than 99.5 

percent were not exposed to extreme heat. 

Wetness was not present for greater than 

99.5 percent, greater than 99.5 percent 

were not exposed to heavy vibrations, and 

99.2 percent were not exposed to the 

outdoors.

Physical demands

Refer to the physical activities required to 

perform tasks in jobs. The presence and, 

in some cases, duration of these activities 

are published.

In 2023, keyboarding was required for 

greater than 99.5 percent of accountants 

and auditors and was not required for less 

than 0.5 percent. For less than 0.5 

percent of workers, keyboarding was 

seldom performed, for 13.4 percent 

keyboarding occurred occasionally, 80.2 

percent frequently, and for 6.4 percent 

keyboarding occurred constantly.

Performing work in low postures was 

required for 11.0 percent of accountants 

and auditors and was not required for 89.0 percent.

The choice to sit or stand when performing critical tasks was available to greater than 99.5 percent of accountants and 

auditors. On average, workers spent 91.8 percent of the workday sitting and 8.2 percent of the workday standing.

Table 2. Percentage of accountants and auditors with physical demands, 2023

Requirement Yes No

Choice of sitting or standing >99.5 <0.5

Driving 14.7 85.3

Climbing structure-related ramps or stairs 8.4 91.6

Source: U.S. Bureau of Labor Statistics, Occupational Requirements Survey