Tax Auditor, Franchise Tax Board Series

California State Personnel Board Specification

Series established December 14, 1967

Scope

This series specification describes the Tax Auditor classes used by the Franchise Tax Board. These classes are used for positions which are assigned technical responsibilities to assure compliance with the provisions of California's Personal Income Tax and Bank and Corporation Tax Laws.

The Auditor conducts or leads the uniform audit of individual or corporation records; or performs special and complex assignments related to the field or office audit.

Definition of Series

Tax Auditors either: (1) conduct office or field audits to determine tax liability under provisions of California's Personal Income Tax and Bank and Corporation Tax Laws; or (2) perform audit-related functions in the Central Office.

Entry Level

Entry into this series is typically at the Tax Auditor, Franchise Tax Board, classification.

Definition of Levels

Tax Auditor, Franchise Tax Board

This is the recruiting/training and journeyperson level in this series. Under close supervision, incumbents learn all phases of tax audit work, and either: (1) conduct the least-to-moderately difficult audits or assist in the more difficult audits to determine tax liability under the provisions of California's Personal Income Tax and Bank and Corporation Tax Laws; or (2) perform audit-related functions in the Central Office.

Associate Tax Auditor, Franchise Tax Board

This is the advanced journeyperson level in this series. Under general supervision, incumbents either: (1) independently perform the more difficult and complex audit functions, which may include acting in a lead capacity for Tax Auditors and Tax Technicians; or (2) review office and field audit reports; coordinate and work protest and appeal cases; or perform specialized and complex technical, staff, or administrative functions related to the audit program in the Central Office.

Minimum Qualifications

Tax Auditor, Franchise Tax Board

Either I

Equivalent to graduation from college with specialization in accounting. (Registration as a senior student in a recognized institution will admit applicants to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.)

Or II

Completion of a prescribed professional accounting curriculum given by a resident or correspondence school of accountancy including courses in elementary and advanced accounting, auditing, cost accounting, and business law.

Or III

Completion of the equivalent of 19 semester units of course work, 16 units of which shall be professional accounting courses given by a collegiate-grade residence institution including courses in elementary and advanced accounting, auditing, and cost accounting; and three semester units of business law.

(Persons who will complete course work requirements outlined under II and III above during the current quarter or semester will be admitted to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.)

Associate Tax Auditor, Franchise Tax Board

Either I

Experience: One year of experience in the California state service performing professional tax accounting or auditing duties at a level equivalent to a Tax Auditor, Franchise Tax Board, Range B. (Promotional candidates who are within six months of satisfying this requirement will be admitted to the examination but must fully meet the experience requirement before being considered eligible for appointment.)

Or II

Experience: Three years of increasingly responsible professional tax accounting or auditing experience including at least one year conducting a variety of complex audits, financial examinations, or tax consultation and planning. and

Education: Completion of the course work requirements described for Tax Auditor, Franchise Tax Board, under Pattern I, II, or III.

Knowledge and Abilities

Tax Auditor, Franchise Tax Board

Knowledge of: General auditing and accounting principles and procedures and business law.

Ability to: Apply the required knowledge; conduct audits or financial examinations of taxpayer's accounts and records; meet with and obtain the cooperation of individuals, or representatives of organizations, subject to tax or regulation; create and maintain an atmosphere of good will in beginning and completing an audit and disclosing findings critical in nature or indicating additional tax liability; analyze data and draw sound conclusions; analyze situations accurately and take effective action; prepare clear, complete, and concise reports; communicate effectively; be proficient in the use of personal computers.

Associate Tax Auditor, Franchise Tax Board

Knowledge of: All of the above, and specialized and complex auditing practices and procedures; provisions of California's Personal Income Tax and Bank and Corporation Tax Laws; Federal Income Tax Laws; related legal opinions and court decisions; departmental policies, rules, and regulations; methods used in attempting to evade provisions of the laws; general principles of automated data processing as related to tax work.

Ability to: All of the above.

Special Personal Characteristics

All Levels:

Willingness to work long and irregular hours and in various locations.

Alternate Range Criteria 300

Established March 13, 1990

Tax Auditor, Franchise Tax Board

Experience gained outside of California state service may be credited only if the appointing power believes the experience was satisfactory and comparable in type and quality to that of a Tax Auditor, Franchise Tax Board.

Range A. This range shall apply to individuals who do not meet the criteria for Range B.

Range B. This range shall apply to individuals who have satisfactorily completed either:

1. One year of experience in the California state service performing professional accounting or auditing duties at a level equivalent to a Tax Auditor, Franchise Tax Board, Range A; and completion of the educational requirements described below. or

2. One year of experience performing the duties of the class of Accountant I; and completion of the educational requirements described below. or

3. Two years of experience outside of California state service performing increasingly responsible professional tax accounting, or tax consulting and planning, or auditing experience equivalent to a Tax Auditor, Franchise Tax Board; and completion of the educational requirements described below.

Education:

1. Equivalent to graduation from college with a specialization in accounting. or

2. Completion of a prescribed professional accounting curriculum given by a resident or correspondence school of accountancy, including courses in elementary and advanced accounting, auditing, cost accounting, and business law. or

3. Completion of 19 semester units, 16 semester units of which shall be professional accounting courses given by a collegiate-grade residence institution including courses in elementary and intermediate or advanced accounting, auditing, and cost accounting; and three semester units of business law.

Class History