Typically these are accounts for one business location and filing frequency is annual, monthly, quarterly or seasonal. Ownership on these accounts include Individual, Sole Proprietor, and Partnership. New, unusual, or complex work situations are almost always referred to a superior for advice. Work is periodically checked for progress and conformance to established policies and requirements. Usually positions that require planning, developing, and coordinating programs and directing fairly large groups of people fall into this category.
Work is of a diversified nature that usually involves multiple unrelated steps.
Analytical thought is necessary for dealing with complex data and situations. Work often involves a variety of unrelated processes and may require planning or carrying out a sequence of actions or both. Several alternatives usually exist at this level for approaching problems or situations. Workers at this level exercise a considerable amount of independent judgment. Work is controlled by occasional review and by reporting to or consultation with supervisors or superiors.