Exam Bulletin - Tax Auditor, EDD

Employment Development Department

Exam Code: EX-4006

Examination Plans Included:

  • TAX AUDITOR, EMPLOYMENT DEVELOPMENT DEPARTMENT - Open

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

Classification Details

TAX AUDITOR, EMPLOYMENT DEVELOPMENT DEPARTMENT: $4,558.00 - $5,993.00 (A) per Month
TAX AUDITOR, EMPLOYMENT DEVELOPMENT DEPARTMENT: $5,636.00 - $7,410.00 (B) per Month

View the TAX AUDITOR, EMPLOYMENT DEVELOPMENT DEPARTMENT 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, EMPLOYMENT DEVELOPMENT DEPARTMENT - Open

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

Exam Code(s):

    4006

For TAX AUDITOR, EMPLOYMENT DEVELOPMENT DEPARTMENT, once you have participated in any of the following examinations, you may not recompete for 9 months:

Exam Code(s):

  • EX-04006

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.

00104336 - TAX AUDITOR, EMPLOYMENT DEVELOPMENT DEPARTMENT

Either 1

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, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.)

Or 2

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

Or 3

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. (Applicants 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.)
Special Qualifications

All employees must be willing to travel and work away from the office.

Position Description

00104336 - TAX AUDITOR, EMPLOYMENT DEVELOPMENT DEPARTMENT

This is the entry, training, and first journey level in this series. Under supervision, incumbents conduct professional program audit work or may serve as a member of an audit team on more difficult audits. Incumbents learn all phases of tax audit work, and either: (1) conduct the least-to-moderately difficult field audits of accounts and records of individuals, business organizations, State agencies, or other governmental jurisdictions subject to State taxation or regulations; (2) in the office, audit the least-to-moderately difficult tax returns and financial statements for completeness, accuracy, and proper application of the law; correspond with taxpayers to request additional information and answer taxpayers' questions; prepare working schedules to show changes in tax liability; make recommendations for proposed additional assessments; or (3) apply provisions of the California Unemployment Insurance Code, the Revenue and Taxation Code, applicable regulations, legal opinions, court and California Unemployment Insurance Appeals Board decisions, and departmental policies and procedures.

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

Examination Information

This examination consists of the following component(s):

Component OrderComponent TypeComponent DuePercentage of Final Score
1Online ExamContinuous100%

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 auditing and accounting principles and procedures
  2. Business law 
  3. Taxing, and related provisions of the California Unemployment Insurance Code and the Revenue and Taxation Code as they relate to the Unemployment and Disability Insurance Programs administered by the Department 
  4. Related legal opinions, California Unemployment Insurance Appeals Board decisions, and court decisions related to the Unemployment Insurance Code and Personal Income Tax Withholding Programs 
  5. Auditing practices and procedures as used by the Employment Tax Branch
  6. Departmental policies, rules, and regulations
Ability to:
  1. Apply auditing principles and procedures
  2. Apply the provisions of the California Unemployment Insurance Code and the Revenue and Taxation Code and applicable regulations
  3. Apply legal opinions, court and California Unemployment Insurance Appeals Board decisions, and departmental policies and procedures
  4. Establish and maintain cooperative working relations with those contacted during the course of the work 
  5. Analyze situations accurately and adopt an effective course of action 
  6. Reason logically and creatively in unique situations 
  7. Conduct audits or financial examinations of accounts and records 
  8. Create good will and maintain it in the initiation and completion of an audit and the disclosure of findings critical in nature or indicating additional tax liability 
  9. Analyze data and draw sound conclusions 
  10. Prepare clear, complete, and concise reports 
  11. Communicate effectively

Eligible List Information

A Departmental Open eligible list for the TAX AUDITOR, EMPLOYMENT DEVELOPMENT DEPARTMENT Classification will be established for:

  • Employment Development Department

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, Employment Development Department Training and Experience Examination Preview

Section 1: Tasks

Instructions:
Using the rating scales provided, you will rate your knowledge of 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 provided.

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

1. Conducting uniform audits and/or investigations of employer records.
2. Reviewing and examining employer books, financial records and/or other information (i.e., general and subsidiary ledgers, summary records, and source documents).
3. Collecting data using a variety of techniques such as interviews, analytical reviews, observation, inspection and/or review of documentation.
4. Evaluating the validity and reliability of data to ensure compliance with applicable law.
5. Researching laws, regulations, policies, procedures and/or other technical information.
6. Preparing audit reports which includes relevant schedules, methodologies, scope, and findings to support audit determinations.
7. Establishing work plans and deadlines for the timely completion of work tasks, assignments, and/or projects.
8. Interpreting and applying applicable case laws and/or precedent tax decisions to support audit investigations.

Section 2: Knowledge and Abilities

Instructions:
Using the rating scale provided, you will rate your experience in accordance with specific job-related knowledge and abilities.

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 provided.

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

9. Knowledge of generally accepted auditing and accounting principles and procedures required to conduct employment tax audits.
10. Knowledge of detailed tax systems and programs to effectively complete audits and work assignments.
11. Knowledge of tax laws and regulations as they relate to employment law.
12. Understanding and applying auditing principles and procedures, tax laws, and regulations to effectively conduct tax audits.
13. Organizing and analyzing information or data to prepare summaries/reports, assist in audit completion or problem mitigation, and/or to ensure compliance with laws, rules, and regulations.
14. Functioning effectively in adversarial situations with tact, poise, and integrity to ensure cooperation with taxpayers and/or their representatives.
15. Explaining laws, rules, regulations, policies and procedures to staff, taxpayers, and/or their representatives, other agencies and third parties verbally and in writing.
16. Preparing clear and concise documents or reports.

Testing Departments

  • Employment Development Department

Contact Information

Technical questions regarding this examination should be directed to:

California Department of Human Resources
CalCareer Service Center
1810 16th Street
Sacramento, CA 95811
Phone: (866) 844-8671
CalCareer@CalHR.CA.GOV

Administrative questions regarding this examination should be directed to:

Employment Development Department
Employment Development Department
Human Resource Services Division, MIC 54
P.O. Box 826880
Sacramento, CA 94280-0001
Phone: (916) 654-6869

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.

Employment Development Department 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)