Conducts routine to sensitive and complex investigations into complaints of alleged violations of the S.C. Accountancy Practice Act according to established procedures.  Reviews reports received by the Public Companies Accounting Oversight Board (PCAOB) and determine whether investigations or inspections of firms are warranted based on the reports and proceeds accordingly.  Prepares investigative reports including monthly reports and aging reports.  Drafts subpoenas, affidavits and other documentation related to investigations.  Conducts periodic routine and non-routine inspections of licensees and firms by making office visits and reviewing work product, peer review reports, scope of practice and succession plans.  Documents inspection findings including any deficiencies observed and any corrective actions taken. Assists, as needed, in the investigation of other complaints received by the Office of Investigation and Enforcement when expertise in accounting principles is an essential component of the investigation. Inputs inspection and investigative  information into ReLAES.  Collects, examines, and secures all evidence.  When appropriate, refers complaints to other agencies and works with other state and federal law enforcement and regulatory agencies.

Prepares investigative and inspection materials for committees (primarily the Investigative Review Committee), disciplinary hearings, board meetings and the judicial system.  Works closely with the Office of Disciplinary Counsel  to ensure the efficient disposition of cases.  Provides sworn  testimony at contested hearings.  Attends and completes mandatory and recommended training as offered.  Attends other meetings as required.  As lead investigator of accountancy cases, trains additional persons of appropriate competency to assist in investigations.

CPE Compliance:  Assists Accountancy Board Administrator and staff during  approximately two month period of annual review of CPE.  Review the reports for accurateness, appropriateness of courses, write letters for adjustment of hours claimed, and provide to Board staff for ReLaes entry.

Assists Accountancy Board Administrator and staff with Quality Audit Reviews.

Serves as technical advisor to Cemetery and Contractors' Licensing Board OBS staff in review of audits, AUP, and financial statements. Performs other duties as required.

An associate degree and investigative experience. A bachelor's degree may substitute for the required experience.

Position located in Columbia office and travels throughout the state with occasional overnight stays.

S.C. Licensed Certified Public Accountant, in good standing, with five (5) years of CPA experience. Needs current experience (within the last 5 years) with auditing and with professional standards to include but not limited to GASB, FASB, GAAP, GAAS and SSARS.

LLR is an equal opportunity employer and complies with all applicable employment laws. The Agency will recruit, hire, train, and promote all persons without regarding to race, color, sex, sexual orientation, gender, religion, national origin, age, military status, disability, or history of disability that can be reasonably accommodated, pregnancy, childbirth, or related medical conditions (including, but not limited to, lactation). The Agency will base employment decisions so as to further the principle of equal employment opportunity. The Agency will ensure that promotion decisions are in accordance with the principle of equal employment opportunity by having valid requirements for promotional opportunities. Further, personnel actions will be administered without regarding to the protected characteristics as noted above.