Upcoming Filing Cutoff Dates:

• 12/30/2025

Examination/Employment Application (STD 678) must be received or postmarked by the filing date indicated above. Applications postmarked, personally delivered or received via interoffice mail after the filing date will be processed in the next group.

This is not a true continuous examination. Applications electronically submitted, postmarked, personally delivered, or received via interoffice mail after the filing date will not be accepted. There is no next group currently scheduled.

It is the candidate's responsibility to contact the Franchise Tax Board four weeks after the final filing date if they have not received any notification. Accepted/Rejected Notices and other information will be sent to all candidates through their CalCareers Account. Candidates who have opted out of electronic communication will receive their exam notices through mail.

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):

• INVESTIGATION SPECIALIST I, FRANCHISE TAX BOARD - Open

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

Exam Code(s):

4390

For INVESTIGATION SPECIALIST I, FRANCHISE TAX BOARD, once you have participated in any of the following examinations, you may not recompete for 9 months:

Exam Code(s):

• EX-04390

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.

You may apply by mail to:

• Examination Unit
  Franchise Tax Board
  P.O. Box 550
  Sacramento, CA 95812-0550
  

Indicate the Examination Code and Classification(s) on your Examination/Employment Application (STD 678).

You may drop off your application and any applicable or required documents at:

• Franchise Tax Board
  Examination Unit
  9646 Butterfield Way Sacramento, CA 95827
  Sacramento, CA 95827
  7:00 AM - 6:00 PM
  Drop off at Welcome Center in Main Lobby (may be non-operational on weekends and holidays)

Indicate the Examination Code and Classification(s) on your Examination/Employment Application (STD 678). All applicants must provide proof of identification. Accepted forms of identification are: 1) a photo identification card or 2) two forms of signed identification.

PAPER APPLICATIONS MUST CONTAIN ORIGINAL SIGNATURES AND MUST BE SUBMITTED TO THE ADDRESS INDICATED ABOVE.

If signatures are missing on your application and not re-submitted by the close date of the exam, scores will not be recorded, and candidates will have to wait 9 months before being eligible to re-take the exam. It is also the candidate’s responsibility to follow up with the examination unit to make sure signed applications were received. Candidates are encouraged to obtain and retain proof their applications were mailed timely.

Dates printed on Mobile Bar Codes, such as Quick Response (QR) Codes available at the USPS, are not considered Postmark dates for the purpose of determining timely filing of an application.

If a candidate's application or mailed notice are not received due to a verified postal error, they will be rescheduled upon written request. It is the candidate's responsibility to contact the Franchise Tax Board at ExamStaff@ftb.ca.gov or (916) 845-3608.

NOTE: All applicants must meet the education and/or experience requirements as stated on this examination bulletin by the final filing date. Your signature on your application indicates that you have read, understood, and possess the qualifications required.

Applications/resumes MUST contain the following information: "to" and "from" dates (month/day/year), time base, civil service class title(s), range (if applicable), and duties performed. All positions must be listed separately. College course information MUST include: title, semester or quarter credits, name of institution, completion dates, and degree (if applicable). In the “Examination(s) or Job Titles(s) for which you are applying” section of the STD 678 you must clearly indicate what examination you are applying to.

Applications/resumes received without this information may be rejected.

NOTE: It is especially important that each applicant take special care to accurately and completely fill out their application. List all experience relevant to the "Minimum Qualifications" shown on this announcement.

NOTE: TO TAKE THIS EXAMINATION, YOU MUST PROVIDE AN EMAIL ADDRESS ON YOUR APPLICATION. The Qualification Assessment (QA) exam link will be sent from Survey Monkey to your FTB email address (if applicable) or the email address that is on your application. All examination notifications, with the exception of the QA email link, will be sent through your CalCareers Account. Candidates who have opted out of electronic communication will receive their exam notices through mail.  Any requests for alternative email addresses for the QA link must be requested by contacting the Examination Unit. Please wait until you have received your acceptance notice to send your alternative email request.

The following items must be submitted with your Examination/Employment Application form. Failure to submit these items may result in rejection of your application.

• Transcript (Official or Unofficial)

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.

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.

Either I

Experience: One year of experience at the Franchise Tax Board performing the duties of a Tax Auditor, Range B, Franchise Tax Board, or Compliance Representative, Range C, Franchise Tax Board. and

Education: Completion of the equivalent of 19 semester hours of course work, 16 hours of which shall be professional accounting courses given by a collegiate-grade residence institution including courses in elementary, intermediate, and/or advanced accounting; auditing; cost accounting and/or tax law; and three semester hours of business law. (Persons who will complete course work require-ments outlined 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.)

Or II

Experience: Two years of experience performing audit, collection, or investigation duties at a level of responsibility comparable to that of Tax Auditor, Range B, Franchise Tax Board, or Compliance Represen-tative, Range C, Franchise Tax Board, in a State or governmental agency. and

Education: Equivalent to graduation from college with a major in accounting; or equivalent to graduation from college and completion of either:

A. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting, including courses in elementary, intermediate, and/or advanced accounting; auditing; cost accounting and/or tax law; and three semester hours of business law. or
B. The equivalent of 16 semester hours of professional accounting courses given by a collegiate-grade residence institution, including courses in elementary, intermediate, and/or advanced accounting; auditing; cost accounting and/or tax law; and three semester hours of business law.

Incumbents are required to satisfactorily complete a training course pursuant to the provisions of Penal Code 832 and the POST Certified Basic Investigators Academy prior to the completion of their probationary period. Failure to do so will be considered evidence of unsatisfactory progress and cause for rejection during the probationary period.

Applicants using education to meet the minimum requirements must provide a copy of their diploma, official/unofficial transcripts, statement and/or evaluation from an accredited U.S. college or university with their examination application. If an applicant is not able to provide proof of education from a recognized institution at the time of hire, their name may be removed from the eligible list(s). "Equivalent to graduation from college" means you have completed at least 120 semester units or 180 quarter units.

FOREIGN DEGREES:

Applicants with foreign transcripts must provide an official/unofficial foreign transcript evaluation that indicates the number of units to which his/her foreign course work is equivalent. FTB accepts foreign transcript evaluations that are completed by one of the agencies approved by the California Commission on Teachers Credentialing. Agencies accredited by the Commission for Foreign Transcription Evaluation may be found on the Commission's website: www.ctc.ca.gov.

NOTE: All documents submitted become the property of the FTB. Do not submit original diplomas with the examination application.

SPECIAL REQUIREMENTS:

Minimum age for appointment is 21 years of age.

Felony Disqualification: Pursuant to Government Code Section 1029, persons convicted of a felony are disqualified from employment as peace officers except as provided under Welfare and Institutions Code, Division 2, Chapter 3, Article 8, Section 1179(b), or Division 2.5, Chapter 1, Article 4, Section 1772(b). Except as provided for by these statutes, persons convicted of a felony are not eligible to compete for, or be appointed to, positions in these classes.

Firearm Conviction Disqualification: Anyone who is restricted for employment-related purposes from accessing, possessing, carrying, receiving, or having under his/her control a firearm or ammunition under all applicable State or Federal laws is ineligible for appointment to any position in these classifications.

Background Investigation: Pursuant to Government Code Section 1031, persons successful in peace officer examinations shall be required to undergo a thorough background investigation prior to appointment. Persons who have previously undergone a background investigation may be required to undergo only a partial background investigation.

Medical Requirement: Pursuant to Government Code Section 1031, persons appointed to a peace officer class shall undergo a medical examination to determine that he or she can perform the essential functions of the job safely and effectively.

Drug Testing Requirement: Applicants for positions in these classes are required to pass a drug-screening test. (The drug-screening test will be waived for employees who are currently in a designated "sensitive" class for which drug testing is required under State Personnel Board Rule 213.)

This exam will consist of a Qualifications Assessment (QA) test and a Physical Agility Test (PAT). Candidates must pass the PAT in order to be invited to take the QA test. Competitors who successfully pass both exam components will receive a score based on the Qualifications Assessment test.

All candidates wanting to obtain List Eligibility OR Lateral Transfer Eligibility must take and PASS the PAT.

This component will consist of a physical ability test, which is pass/fail. To pass this test, candidates must pass every section of the test. Each component must be completed within the specified time limit. Competitors will be tested on the following components:

1. A Solid Wooden Fence Climb requiring candidates to run 5 yards to a 6-foot wooden fence and climb over the fence within 23 seconds.
2. An Obstacle Course/Agility Run, 99 yards long, consisting of 5-6 sharp turns, 3 6" by 6" by 3' curb height obstacles, and a 34-inch-high obstacle that must be vaulted in a period of 38 seconds.
3. A Dummy Drag requiring the candidate to lift and drag a 165-pound dummy 30 feet in 30 seconds.
4. A 500 Yard Run that must be completed within 3 minutes.

CANDIDATES WHO DO NOT APPEAR FOR THE PAT WILL BE DISQUALIFIED. CANDIDATES WHO DO NOT COMPLETE AND SUBMIT THE QUALIFICATIONS ASSESSMENT BY THE DUE DATE WILL BE DISQUALIFIED.

Additional information including a filmed demonstration of the PAT is available on the Criminal Investigation Bueau's website: Criminal Investigation Bureau Careers | FTB.ca.gov

This examination consists of the following component(s):

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

Physical Agility Testing locations exist in Northern and Southern California and will take place the week of February 9, 2026. These dates may be subject to change as departmental needs warrant. Candidates who pass the PAT will proceed with the Qualifications Assessment test. It is anticipated that candidates who pass the PAT will be sent an email the week of February 23, 2026, which will contain the instructions and the link to complete the online Qualifications Assessment (QA) examination.

It is the candidate’s responsibility to read the exam information notice that is sent along with their acceptance notice which provides specific instructions/dates for the PAT and QA. It is also the candidate’s responsibility to contact Franchise Tax Board’s Examination Unit at (916) 845-3608 or email ExamStaff@ftb.ca.gov if they have not received a progress notice within four weeks of the final filing date.

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: Purposes, organization, and administration of Franchise Tax Board; policies and procedures relating to tax audit-ing or tax collections, and accounting and auditing principles and procedures; investigation techniques and procedures; rules of evidence and court procedure; laws of arrest, search and seizure, legal rights of citizens, and service of legal process; provisions of the California Penal Code, the Evidence Code, and the Code of Civil Procedures.

Ability to: Analyze situations accurately, apply specialized knowledge, and adopt an effective course of action; gather, analyze, evaluate, and present facts and evidence and make recommendations; maintain cooperative relations with Federal, State, and local law enforcement agencies and others contacted during the course of work; use, maintain, and qualify with approved firearms; prepare reports; communicate effectively.

Also, ability to learn and apply criminal and civil investigative techniques and procedures; provisions of the California Personal Income Tax Law, Bank and Corporation Tax Law, Homeowners and Renters Assistance Law, Political Reform Act, Federal Income Tax Laws, and the California Penal Code; rules, legal opinions, and court decisions relating to those laws; methods used in attempting to violate the laws administered by or affecting the Franchise Tax Board and ability to detect such violations; laws of arrest, rules of evidence, and court procedures; court decisions relating to the constitutional rights of persons accused or suspected of having committed a crime; purposes, organization, and activities of Federal, State, and local law enforcement agencies.

A Departmental Open eligible list for the INVESTIGATION SPECIALIST I, FRANCHISE TAX BOARD Classification will be established for:

• Franchise Tax Board

The names of successful competitors will be merged onto the eligible list(s) in order of final score regardless of test date. Eligibility expires 24 months after it is established. Applicants must then retake the examination to reestablish eligibility.

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.

• Franchise Tax Board

Questions regarding this examination should be directed to:

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.

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.

Franchise Tax Board 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.