New hires are oriented within their regional office. A capstone event is held 12-18 months after hire on conclusion of the onboarding process.
New hires participate in three training audits, spaced at least six weeks apart and completed within 12-18 months of hire. Training audits are conducted by North America Area audit trainers and use lecture-style instruction combined with hands-on auditing and review in a live audit client environment. For each new hire, an attempt is made to vary the entity type (conference, academy, ABC, etc) to provide experience with various entities. Assignment of audit section assignments is rotated on each training audit, so the new hire has exposure to as many different audit sections as possible. By the third training audit, the new hire will be assigned "in charge" responsibilities including review, exit interview presentation, and financial statement wrap-up.
Completion of the CPA/CA exam is required within five years of employment with GCAS. Studying for and taking the CPA/CA exam qualifies as CPE for those who have not yet passed the exam. Time off for study and taking of the exam is given, and expenses are reimbursed.
GCAS requires that each member of its professional staff obtain a minimum of 20 hours per year and at least 120 hours every three years. Studying for and taking the CPA/CA exam qualify for CPE for those who have not yet passed the exam
North America Area Seminars
The North America Area holds in-house professional development seminars every year. Plenary and break-out sessions provide the majority of the annual CPE requirements for most GCAS auditors.
Developing your career
Annual awards are given to recognize achievements by regional offices as well as individuals. In addition, service awards are given for increments of 5 years of service.
GCAS staffing levels include Intern, Audit Staff, Audit Senior, Audit Manager, Audit Specialist, Regional Manager, Associate Director, and Director.
The Audit Staff position is an entry level three-year program. Audit Staff work under the supervision of an Audit Senior or Audit Manager in performing the following audit functions: pulling trial balances and preparing lead schedules using audit software, assisting in performing compliance and substantive testing during work in the client’s office, and assisting in preparing client financial statements and reports. Additional work in auditing trusts may also be available for those who wish to specialize in that area. Usully three to five Audit Staff positions become available in the North America Area each year. By the end of the second year, the Audit Staff is expected to be in charge of audits (under the supervision of Audit Seniors or Audit Managers). Between the end of the second and third years, with satisfactory work progress and completion of the CPA/CA exam, an Audit Staff can generally expect to be promoted to Audit Senior. Promotion is based on completion of AICPA Staff Training I, sitting for the CPA/CA exam at least once during the year, and overall proficient performance evaluations.
An Audit Senior requires a CPA/CA license and satisfactory service of two to three years as an Audit Staff or other relevant/comparable audit experience. Tasks include performing functions of audit planning and preparation in accordance with US/Canadian audit standards adopted by the SDA denomination; performing compliance and substantive tests on audits (in audit office as well as at the client’s office); preparing and reviewing client financial statements and audit reports; serving as in-charge auditor on audits as assigned by the Regional Manager; supervising work performed by Audit Staff and other audit team members; and presenting audit reports to client governing committees, audit committees, and constituency sessions. Promotion requires satisfactory completion of the GCAS training and orientation program, demonstrated ability to manage small to medium-sized audits (academy or small conference), successful completion of the CPA/CA exam, satisfactory communication and inter-personal skills, and overall proficient performance evaluations.
Promotion to Audit Manager is based on a demonstrated ability to manage large and/or complex audits, superior communication and inter-personal skills, and overall proficient performance evaluations. Promotion may also require potential to manage a portfolio of audits.
Promotion to Audit Specialist is based on successful completion of training in a specialized audit area such as Trust, Training, EQCR, or other specific area, superior communication and inter-personal skills, and overall proficient performance evaluations. Promotion requires that at least 30% of the work load be in the specialized area.
A Regional Manager is in charge of one of the ten regional North America Area GCAS office (see locations listed in “Where We’re Located”) and reports to the North America Area Associate Director. Regional Managers will have demonstrated an ability to manage large and/or complex audits and a portfolio of audits, superior communication and inter-personal skills, and overall proficient performance evaluations.
When positions become available in other North America Area Regional Offices and a GCAS auditor would like to transfer from his or her current office, preference will be given to current GCAS staff who:
- have been employed by GCAS for at least two years,
- passed at least 3 sections of the CPA/CA exam,
- received satisfactory performance appraisals, and
- have had no adverse disciplinary actions during the past two years.