About the job
Recruitment Information
Recruitment Number 24-0307
Auditor V: $5,918 to $7,198 per month (SR-24, Step D to I)
Note: Hiring rates will be based on availability of funds, the applicant’s qualifications, and other relevant factors.
A continuous recruitment may be closed at any time. The notice of the last day to file applications will be posted on the State of Hawaii’s Civil Service Job Opportunities Listing page of our website.
Duties Summary
This auditor position is located in the Field Audit Branch and conducts field examinations and investigations of tax payers’ tax returns, books of accounts and pertinent records for compliance with State tax laws.
Level V Auditor position supervises and participates in field audits of governmental books of accounts, business entities, regulated public utilities and transportation companies, etc.; assumes complete charge of a team of auditors engaged in an extensive or complicated audit; prepares financial exhibita and audit reports; and performs other duties as required.
Minimum Qualification Requirements
To qualify, you must meet all of the following requirements:
Legal Authorization To Work
The State of Hawaii requires all persons seeking employment with the government of the State shall be citizens, nationals, or permanent resident aliens of the United States, or eligible under federal law for unrestricted employment in the United States.
Basic Education: A bachelor’s degree from an accredited four (4) year college or university with at least twelve (12) semester credit hours in accounting and/or auditing subjects.
Specialized Experience: Four (4) years of progressively responsible professional auditing experience requiring the knowledge and application of generally accepted professional accounting and auditing principles, standards, theory and practices for the purpose of analyzing and interpreting accounting books, records, or systems.
Selective Certification Requirement: In order to effectively perform these duties and responsibilities, applicants must possess a thorough working knowledge of: State and Federal tax laws, including the General Excise, Use, Net Income, Public Service and other tax laws administered by the Department of Taxation. This knowledge must enable the Tax Auditor V to analyze complex transactions and situations in order to determine the proper application of the laws to taxpayers audited. Applicants must handle transactions in interstate or foreign commerce, which involve questions of nexus, proper measurement of activities, federal preemption, formulary appointments, allocations, exemptions and deductions, income classifications, multiple activity transactions, etc.
Applicants must have knowledge of the Hawaii Revised Statutes regarding administrative procedures in the application of the Tax laws of Hawaii, legal research procedures, rules, court decisions and administrative positions taken by the Department of Taxation in the administration of the Tax Laws in Hawaii.
Applicants must have the ability to: plan,organize, guide, and oversee the work of others assisting with phases of field audits of the largest and most complex domestic, mainland U.S., and foreign corporate organizations.
Therefore, certification of eligibles for this position shall be restricted to applicants who meet the minimum qualification requirements for this class Auditor V and who possess: one (1) year of professional work experience which involved the application or interpretation of State and federal tax laws, including the General Excise, Use, Net Income and Public Service Company tax laws, and which demonstrated possession of the knowledges and abilities stated above.
The experience described above may have been gained as a part of the required three (3) years of specialized professional auditing experience for the class Auditor IV or in a separate capacity.
Supervisory Aptitude: Supervisory aptitude rather than actual supervisory experience may be accepted. This requirement will be considered to have been met when there is strong affirmative evidence of the necessary supervisory abilities and/or potential.
Substitutions Allowed: Relevant substitutions as described in the Minimum Qualification Requirements may apply.
Driver’s License: Applicants must possess a valid driver’s license at the time of appointment