Individuals at this level normally have a college degree with a major in accounting or a business field. These individuals will have zero to three years’ experience which may include an internship.

• Become familiar with firm policies and procedures
• Understand the rules, regulations and code of professional conduct of the AICPA
• Progress professionally by working towards passing the CPA or Chartered Accountant exam
• Exhibit (or develop) skills and characteristics delineated in the Firm’s Evaluation Forms
• Become familiar with pronouncements of the FASB and the AICPA, as well as those of the GAO, GASB, and PCAOB, if applicable
• Become proficient at preparing financial statements
• Obtain exposure to the various types of financial statement engagements/tasks
• Assume responsibility for unaudited financial statement engagements or segments/...