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Bureau of Labor Statistics > Occupational Requirements Survey > Publications > Factsheets

Accountants and auditors

a worker using a 10-key calculator Examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. Install or advise on systems of recording costs or other financial and budgetary data.

For terms and definitions in this profile, see definitions of major terms.

Cognitive and mental requirements

The qualifications that workers need to use judgment, make decisions, interact with others, and adapt to changes in jobs.

In 2025, work was controlled by people for 26.2 percent of accountants and auditors. Work was self-paced for 73.5 percent.

Table 1. Percentage of accountants and auditors with cognitive and mental requirements, 2025
Requirement	Yes	No
Work schedule varies	34.9	65.1
Ability to pause work (and take brief unscheduled breaks)	>99.5	<0.5
Working around crowds	<0.5	>99.5
Telework routinely allowed	68.4	31.6
Supervising others	21.3	78.7
Supervisor present in immediate work area	50.2	49.8
Source: U.S. Bureau of Labor Statistics, Occupational Requirements Survey

Education, training, and experience requirements

The minimum level of formal education required, credentials necessary, on-the-job training, and prior work experience necessary for average performance in jobs. The time associated with these requirements is combined to calculate the specific vocational preparation level needed for the job.

In 2025, prior work experience was required for 70.7 percent of accountants and auditors and on-the-job training was required for 74.1 percent.

A bachelor's degree was required for 91.3 percent of accountants and auditors.

Environmental conditions

The various hazards or difficulties that are in the area where workers perform their critical tasks.

In 2025, a quiet noise exposure was present for 38.3 percent of accountants and auditors. Another 61.7 percent were exposed to moderate noise, less than 0.5 percent were exposed to loud noise, and less than 0.5 percent to very loud noise. Personal protective equipment (PPE) was used by less than 0.5 percent of workers to mitigate noise exposure and was not used by greater than 99.5 percent.

Physical demands

The physical activities required to perform tasks in jobs. The presence and, in some cases, duration of these activities are published.

In 2025, speaking was required for greater than 99.5 percent of accountants and auditors and was not required for less than 0.5 percent. For less than 15 percent of workers, speaking was seldom required, for 89.1 percent speaking was occasionally required, for 6.1 percent speaking was frequently required, and for less than 0.5 percent speaking was required constantly.

Performing work in low postures was required for 2.0 percent of accountants and auditors and was not required for 98.0 percent.

The choice to sit or stand when performing critical tasks was available to greater than 99.5 percent of accountants and auditors. On average, workers spent 96.2 percent of the workday sitting and 3.8 percent of the workday standing.

Table 2. Percentage of accountants and auditors with physical demands, 2025
Requirement	Yes	No
Ability to choose to sit or stand for tasks	>99.5	<0.5
Driving	12.1	87.9
Climbing structure-related ramps or stairs	4.2	95.8
Source: U.S. Bureau of Labor Statistics, Occupational Requirements Survey