Exam Bulletin - Tax Auditor, Board of Equalization

CA Department of Tax and Fee Administration

Exam Code: EX-1601

Examination Plans Included:

  • TAX AUDITOR, BOARD OF EQUALIZATION - Open

Final Filing Date: Applications are accepted on a continuous basis.

Classification Details

TAX AUDITOR, BOARD OF EQUALIZATION: $4,425.00 - $7,194.00 per Month

View the TAX AUDITOR, BOARD OF EQUALIZATION classification specification.

Application Instructions

This is not a timed exam. If you request a Reasonable Accommodation your account will be locked and you will not be able to proceed with the exam until the request is processed.

Applications are accepted on a continuous basis.

Who Should Apply:

The information below will help you determine which classification(s) is(are) appropriate for you. Applicants must meet the Minimum Qualifications as stated on this bulletin to compete in this examination.

Open and Open, Non-Promotional Examination(s):

  • TAX AUDITOR, BOARD OF EQUALIZATION - Open

For all Classifications, once you have participated in any of the following examinations, you may not recompete for 9 months:

Exam Code(s):

    1601

For TAX AUDITOR, BOARD OF EQUALIZATION, once you have participated in any of the following examinations, you may not recompete for 9 months:

Exam Code(s):

  • EX-01601

How To Apply:

Submit an Examination/Employment Application (STD 678) to apply for this examination.

Electronic applications can be submitted through your account at www.CalCareers.ca.gov.

Special Testing Arrangements:

If you require assistance or alternative testing arrangements due to a disability, indicate on your application that you need reasonable accommodation. You will be contacted by a representative of the testing department to make the necessary arrangements. If you have not been contacted by the time you receive notification of testing, please contact the testing department listed in the Contact section of this bulletin.

If you are unable to submit your application or complete the test due to a disability, please contact the testing department listed in the Contact section of this bulletin.

Minimum Qualifications

All applicants must meet the education and/or experience requirements as stated on this exam bulletin to be accepted to the examination.

Unless otherwise stated in the Minimum Qualifications, qualifying experience may be combined on a proportionate basis if the requirements stated below include more than one pattern and are distinguished as "Either" 1, "or" 2, "or" 3, etc. For example, applicants possessing qualifying experience amounting to 50% of the required time of Pattern 1 and additional experience amounting to 50% of the required time of Pattern 2 may be accepted to an examination as meeting 100% of the overall experience requirement.

00104267 - TAX AUDITOR, BOARD OF EQUALIZATION

Experience applicable to one of the following patterns may be combined, on a proportional basis, with experience applicable to another pattern to meet the total experience requirement.


Either 1
Education: Equivalent to graduation from college, with a specialization in accounting. (Registration as a senior student in a recognized institution will admit applicants to the examination; however, evidence of successful completion of the curriculum and the prescribed courses must be produced before being considered eligible for appointment.)

Or 2
Completion of either:

a. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting including courses in elementary and advanced accounting, auditing, cost accounting, and business law; or

b. The equivalent of 19 semester units, 16 units of which must have been 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.

(Applicants who will complete course work requirements outlined under a and b above during the current quarter or semester will be admitted to the examination; however, evidence of successful completion of the curriculum and the prescribed courses must be produced before being considered eligible for appointment.)

Position Description

00104267 - TAX AUDITOR, BOARD OF EQUALIZATION

This is the recruiting/training and journey level of the series. Under close supervision, incumbents either: (1) conduct the least-to-moderately difficult field audits, assist in the more difficult field audits, correspond with taxpayers, and answer tax-related questions; or (2) in a Headquarters unit, review field audit reports or petitions for redetermination and claims for refund and correspond and discuss the application of tax laws with taxpayers, attorneys, accountants, and District office staff.

Special Personal Characteristics
Willingness to travel and work odd hours away from the office.

For information regarding position location(s), please refer to the Eligible List Information section.

Examination Information

We recommend using Chrome, Firefox, or Edge for optimal performance when accessing the examination.

This examination consists of the following component(s):

Component OrderComponent TypeComponent DuePercentage of Final Score
1CalHR Online ExamN/A100%

A final score of 70% must be attained to be placed on the eligible list.

In addition to evaluating the applicant's relative knowledge, skill and ability as demonstrated by quality and breadth of education/experience, emphasis in each test component will be on measuring competitively, relative to job demands, each applicant's:

Knowledge of:
  1. General accounting and auditing principles and procedures and business law
Ability to:
  1. Apply the required knowledge
  2. Conduct audits or financial examinations of taxpayer's accounts and records 
  3. Meet with and obtain the cooperation of persons subject to tax or regulation 
  4. Create and maintain an atmosphere of good will in beginning and completing an audit and disclosing findings critical in nature 
  5. Analyze data and draw sound conclusions
  6. Analyze situations accurately and take effective action 
  7. Prepare clear, complete, and concise reports
  8. Communicate effectively

Eligible List Information

A Departmental Open eligible list for the TAX AUDITOR, BOARD OF EQUALIZATION Classification will be established for:

  • CA Department of Tax and Fee Administration

The names of successful competitors will be merged onto the eligible list(s) in order of final score regardless of test date. Eligibility expires 12 months after it is established. Applicants must then retake the examination to reestablish eligibility.

Resulting Eligibility List(s) will be used to fill vacancies throughout the State of California.

Veterans' Preference will be granted for this examination. Veterans' Preference is an assistance program for veterans, veteran widows and widowers, and spouses of 100% disabled veterans who seek employment with the state. Veterans' Preference is also extended to currently serving military members nearing their retirement or separation date.

You are not eligible for Veteran's Preference if you are:

  • A veteran who has been dishonorably discharged or released.
  • A veteran, widow or widower of a veteran, or spouse of a 100 percent disabled veteran who currently has permanent civil service status. (Permanent civil service status is the status of an employee who is lawfully retained in his/her position after completion of the applicable probationary period. This does not include limited term).

Veterans' Preference is codified in Government Code Sections 18973 – 18979.

Veteran status is verified by the California Department of Human Resources (CalHR). Directions to apply for Veterans' Preference are on the Veterans' Preference Application (Std. Form 1093), which is available at www.CalCareers.ca.gov, and the Department of Veterans Affairs.

Career Credits are not granted for examination(s) administered on an Open basis or a Promotional basis.

Tax Auditor, Board of Equalization, Training and Experience Exam Preview

Instructions:
Rate your experience performing specific job-related tasks.

Respond to each of the following statements by indicating how the statement applies to you. You are required to respond to every statement by marking one option from the scale(s) provided.

In responding to each statement, you may refer to your FORMAL EDUCATION, FORMAL TRAINING COURSES, and WORK EXPERIENCE whether paid or volunteer.

How current is your experience:
1. Performing work in a business where you were responsible for maintaining accounting books and records?
2. Auditing a company's books?
3. Passing a class taken since high school in business statistics?

Rate your ability to:
4. Prepare personal income tax returns.
5. Prepare business income tax returns.
6. Prepare bank account reconciliations.
7. Prepare financial statements.
8. Prepare written reports that summarize your time on projects.
9. Prepare written summaries of your work activities.
10. Review records to detect posting errors.
11. Review records to check clerical accuracy.
12. Review records to summarize financial data.
13. Review records to compute ratios or percentages.
14. Post source documents to summary records.
15. Post journals to ledgers.
16. Apply general accounting principles.
17. Apply general auditing principles, standards and procedures.
18. Analyze accounting data and draw sound conclusions.
19. Create and maintain an atmosphere of goodwill and cooperation in conducting an audit.

How much knowledge do you have in the following areas?
20. What constitutes an audit trail.
21. How to compute gross profit and/or markup percentages.
22. The principles of testing with statistical sampling.
23. Cash flow requirements to maintain a certain standard of living.
24. The principles of internal controls.
25. The difference between negligence and fraud.
26. Double entry accounting records.
27.Workpaper preparation methods and referencing.
28. Daily sales and cash receipts reconciliation.
29. Various sources of funds included in bank deposits.
30. Basic accounting principles, practices and procedures.
31. Basic auditing principles, practices and procedures.
32. Basic business tax law.
33. Accepted business ethics.

How much experience do you have:
34. Completing work assignments which have required you to gather nonsensitive information from a variety of sources?
35. Writing reports where you utilized statistical information (for example, means, weighted averages, standard deviations, etc.) to convey your point?

How current is your experience:
36. Receiving formal recognition for your ability to solve work-related problems (for example, receiving an award, letter of commendation, excellent performance appraisal rating, etc.)?
37. Passing a class taken since high school that emphasized problem solving (for example, logic, computer programming, etc.)?
38. Passing a class since high school that involved higher mathematics?

How current is your experience:
39. Answering customer questions or giving demonstrations?
40. Providing informal training to other employees or project participants?
41. Formally presenting technical or other complex information to others?
42. Regularly leading or facilitating briefings, meetings, or conferences?
43. Regularly presenting nontechnical information at meetings, briefings, conferences, or hearings?
44. Regularly explaining or interpreting complex information such as procedures, policies, etc.?
45. Receiving formal recognition for your verbal communication skills (for example, successfully competing in a speech contest, receiving a favorable review in a dramatic production, an award, a letter of commendation, etc.)?
46. Receiving a compliment for your ability to speak before the public, your supervisors, or other officials?
47. Passing a class taken since high school which was specifically designed to improve your verbal communication skills (for example, speech, drama, etc.)?
48. Making a formal presentation in order to persuade your audience to a particular viewpoint?

How current is your experience:
49. Performing work where you were required to edit outgoing correspondence?
50. Performing work where you were required to respond in writing to a customer’s complaints or inquiries?
51. Preparing written memos or short reports designed to persuade an audience to a specific viewpoint?

Rate your ability to:
52.Write detailed reports on research projects you perform.
53. Write short descriptive statements reporting a situation or incident.
54. Write lengthy reports or documents that include facts, conclusions, and/or persuasive arguments (for example, thesis, issue paper, policy, etc.).
55. Write procedures to streamline a task.
56. Write letters of reference.
57. Perform work that involves translating technical or other complex material into common everyday language.
58. Provide written feedback to others (for example, complete a performance evaluation, book review, etc.).

How often do you:
59. Work cooperatively and flexibly with a single customer?
60. Work cooperatively with people outside your immediate work setting?
61. Make visits to out-of-office/field locations?
62. Do investigative work or counseling where you are required to listen attentively to others?
63. Deal with difficult time constraints or conflicting customer demands?
64. Separate your personal feelings from business or professional situations?
65. Deal with difficult, disorderly, angry or hostile people?
66. Settle disputes through negotiation?
67. Answer questions or provide assistance to others either in person or by telephone?
68. Interact with current or potential customers or clients where the purpose is to sell a product or service?
69. Interact with people from other countries or from different cultural backgrounds?
70. Remain calm, courteous, and tactful while handling problems or complaints?
71. Maintain follow-ups of your previous actions?
72. Work on projects involving sensitive information and a need for confidentiality?
73. Work on projects gathering information from people in person?
74. Work on projects gathering information from people by telephone?

How current is your experience:
75. Receiving formal recognition for your ability to work well with others (for example, receiving a letter of commendation, award, or excellent performance appraisal rating, etc.)?
76. Passing a class taken since high school to improve your interpersonal skills (for example, counseling, psychology, team facilitation, customer service, etc.)?
77. Working with people with special needs (for example, special education classes, hospital patients, prisoners, the elderly, persons with disabilities, rehabilitation clients, etc.)?
78. Working with multiple customers in a fast-paced, service-oriented business (for example, as a bank teller, waiter/waitress, cashier, etc.)?
79. Performing work that occasionally involves helping others with their problems (for example, being a dorm, camp or peer counselor, mentor, etc.)?
80.Performing work where your primary responsibility is to identify or assess the quality of products or services to meet customer’s needs? How current is your experience:
81. Using a personal computer (IBM PC or compatible, MacIntosh) at work or home?
82. Using a personal computer word processing program such as Microsoft Word, WordPerfect, etc.?
83. Using a personal computer spreadsheet program such as Lotus, Excel, Quatro Pro, etc.?
84. Using a personal computer database program such as Dbase, Foxpro, Access, etc.?
85. Receiving formal training on the operations of a personal computer or software?
86. Entering numerical data on a 10 key by touch?

How current is your experience:
87. Acting as treasurer of an organization or association (for example, a school club, community organization, professional association, etc.)?
88. Receiving formal recognition for your ability to work with numbers (for example, receiving a letter of commendation, award, or excellent performance appraisal rating, successfully competing in a math contest, etc.)?

Rate your ability to:
89. Prepare reports which summarize numerical information.
90. Prepare written information which summarizes financial information or uses financial information to substantiate a recommendation.
91. Prepare schedules and reports that require projections of numerical information.
92. Perform work that involves verifying the accuracy of numerical information.
93. Perform work involving the use of percentages and the calculation of percentages.
94. Manage a household budget.

How often do you or did you:
95. Complete nonroutine assignments independently or with minimal supervision?
96. Complete your assigned work ahead of schedule and seek out additional tasks?
97. Plan and have responsibility for large work or school projects involving many steps and a significant amount of time?
98. Complete major long-term projects on or ahead of schedule?
99. Deal with disruptions to your work and still manage to continue or complete your work assignments?
100. Formulate an alternative workplan due to a setback or change priorities to allow you to complete a project on time or within budget?
101. Work without direct supervision on multiple assignments and complete those assignments on time?
102. Work with sensitive or confidential data?
103. Conduct projects where you have to account for your time and manage a budget?

How current is your experience:
104. Suggest a change to a work procedure that was implemented?
105. Start or operate a business that remained in operation for at least two years?
106. Act as an officer/leader (president, secretary, etc.) for a group, association, student government, team, etc.?
107. Use self-study to improve your skills at work, home or school?
108. Seek to learn new skills or knowledge that has helped you achieve your goals at work, school or in your personal life (without being directed to do so)?

Testing Departments

  • CA Department of Tax and Fee Administration

Contact Information

Technical questions regarding this examination should be directed to:

California Department of Human Resources
CalCareer Service Center
1810 16th Street
Sacramento, CA 95814
Phone: (866) 844-8671
CalCareer@CalHR.CA.GOV

Administrative questions regarding this examination should be directed to:

CA Department of Tax and Fee Administration
Hiring and Examination Unit
450 N Street, MIC: 00
Sacramento, CA 95814
Phone: (916) 309-0100
Exams@cdtfa.ca.gov

California Relay Service: 1-800-735-2929 (TTY), 1-800-735-2922 (Voice). TTY is a Telecommunications Device for the Deaf, and is reachable only from phones equipped with a TTY Device.

Equal Opportunity Employer

The State of California is an equal opportunity employer to all, regardless of age, ancestry, color, disability (mental and physical), exercising the right to family care and medical leave, gender, gender expression, gender identity, genetic information, marital status, medical condition, military or veteran status, national origin, political affiliation, race, religious creed, sex (includes pregnancy, childbirth, breastfeeding and related medical conditions), and sexual orientation.

Drug Free Statement

It is an objective of the State of California to achieve a drug-free State work place. Any applicant for State employment will be expected to behave in accordance with this objective, because the use of illegal drugs is inconsistent with the law of the State, the rules governing civil service, and the special trust placed in public servants.

General Information

Examination and/or Employment Application (STD 678) forms are available at the California Department of Human Resources, local offices of the Employment Development Department, and through your CalCareer Account (www.CalCareers.ca.gov).

If you meet the requirements stated on this examination bulletin, you may take this examination, which is competitive. Possession of the entrance requirements does not assure a place on the eligible list. Your performance in the examination described in this bulletin will be rated against a predetermined job-related rating, and all applicants who pass will be ranked according to their scores.

CA Department of Tax and Fee Administration reserves the right to revise the examination plan to better meet the needs of the service, if the circumstances under which this examination was planned change. Such revision will be in accordance with civil service laws and rules and all applicants will be notified.

General Qualifications: Applicants must possess essential personal qualifications including integrity, initiative, dependability, good judgment, the ability to work cooperatively with others, and a state of health consistent with the ability to perform the assigned duties of the class. A medical examination may be required. In open examinations, investigation may be made of employment records and personal history and fingerprinting may be required.

Eligible Lists: Eligible lists established by competitive examination, regardless of date, must be used in the following order: 1) sub-divisional promotional, 2) departmental promotional, 3) multi-departmental promotional, 4) service-wide promotional, 5) departmental open, 6) open. When there are two lists of the same kind, the older must be used first. Eligible lists will expire in one to four years unless otherwise stated on the bulletin.

High School Equivalence: Equivalence to completion of the 12th grade may be demonstrated in any one of the following ways: 1) passing the General Education Development (GED) Test; 2) completion of 12 semester units of college-level work; 3) certification from the State Department of Education, a local school board, or high school authorities that the competitor is considered to have education equivalent to graduation from high school; or 4) for clerical and accounting classes, substitution of business college work in place of high school on a year-for-year basis.

Accepted applicants must provide proof of identification at each in-person test session. Acceptable identification consists of a photo identification card or two forms of signed identification.
Application Methods:
Electronic (Your CalCareer Account)