Accountant V - Honolulu, O`ahu

Position Specific Description

Recruitment Number 23-209JCK, Accountant V, SR-24, Honolulu, O`ahu.

Summary of Duties

Performs difficult and responsible accounting work involving supervision of a major accounting program, design and revision of a major aspect of the Judiciary’s accounting system, or supervision and participation in the preparation of control records and financial statements for all the Judiciary funds.

Minimum Qualification Requirements

Education Requirement: Graduation from an accredited four (4) year college or university with a Bachelor's degree, and a minimum of twelve (12) semester hours in accounting and/or auditing.

Accounting Experience: Three and one-half (3-1/2) years of professional accounting or auditing experience, which may have included the teaching of accounting at the university level.

Non-Qualifying Experience: Experience in such positions as the following will not be accepted as qualifying professional experience:

• Accounting or bookkeeping machine operators;
• Bookkeeper or minor accounting or clerical positions;
• Such positions as those of office managers or owners of businesses who supervise accountants, auditors or bookkeepers, but do not participate in the accounting or auditing work with responsibility for its technical adequacy; and
• Positions concerned with taxation matters not requiring the application of generally accepted accounting and auditing principles.

Substitutions Allowed:

Substitutions of Experience for Education: The following types of experience may be substituted for education on a year-for-year basis.

• Professional accounting or auditing experience.
• Professional, analytical or administrative experience which did not require the knowledge and application of accounting and/or auditing principles and practices may be substituted for the Education Requirement, providing the applicant can show that he/she has successfully completed at least twelve (12) semester credit hours in accounting and/or auditing subjects from an accredited college or university.
• Any combination of the above.
• Responsible experience which involved maintaining and/or reconciling general journals and general ledger accounts and related books and accounts, and preparing balance sheets, profit and loss statements and related to accounting and financial reports; identifying significant changes in account balances and reviewing transactions to identify the actions which caused the changes; conducting accounts examinations including preparing worksheets or reports reflecting the examination made, discrepancies noted, and the corrective entries required to adjust accounts; and making estimates of operating procedures, and needs requirements for operating budgets. Experience which qualified for substitution must have included the preparation and/or analysis of financial statements and accounting reports.

Substitutions for Experience and Education:

• Possession of a Bachelor's degree from an accredited four (4) year college or university with a minimum of 24 semester hour credits in accounting subjects may be substituted for one-half (½) year of Accounting Experience.
• A Certified Public Accountant (CPA) Certificate obtained through written examination is qualifying for the Education and Accounting Experience requirements.
• Possession of a Master's degree in accounting from an accredited four (4) year college or university may be substituted for two (2) years of Accounting Experience.