Auditor-Appraiser I

San Bernardino County; California; On-site; USD 75,000 - 106,000; Full time

Job summary

San Bernardino County seeks an Auditor-Appraiser I to perform audit and appraisal tasks under supervision. You will analyze ledgers and tax records, review business property statements, and inspect equipment to support accurate appraisals with consistency.

Opportunities exist for advancement to Auditor-Appraiser II after meeting state certification and performance criteria. Promotional eligibility requires a state-certified appraiser or accounting credentials and a strong track record.

Qualifications

• Must have 1 year of full-time professional accounting or auditing experience.
• Bachelor's degree with accounting coursework or CA license required.
• Promotion to Auditor-Appraiser II upon certification and performance.

Responsibilities

• Analyze and audit ledgers, journals, financial statements and tax records.
• Review Business Property Statements to determine personal property appraisal.
• Inspect business personal property and reconcile differences with records.
• Prepare audit-appraisal reports and support conclusions for assignments.

Skills

Accounting principles

Auditing techniques

Report writing

Public contact

Education

Bachelor's degree in accounting

Accounting coursework 18 units

California CPA license

Permanent appraiser certificate (BOE)

Job description

AUDITOR-APRAISERS I AUTOMATICALLY PROMOTE TO AUDITOR-APPRAISER II - Up to $106,308 ANNUALLY

The Office of the Assessor-Recorder-County Clerk is recruiting for Auditor-Appraiser I. Positions in this classification work under supervision conducting a wide range of audit-appraisals. Duties include analyzing and auditing ledgers, journals, financial statements, past income tax returns and other accounting information in order to conduct audit-appraisals of a wide range of commercial-industrial business concerns; reviewing annual Business Property Statements to arrive at an appraisal for personal property; inspecting business personal property including office equipment, merchandise, machinery and reconciling differences from accounting records.

For more detailed information, refer to the Auditor-Appraiser I job description.

EXCELLENT BENEFITS

To review job-specific benefits, refer to Summary of Benefits and Memorandum of Understanding (MOU). The County also offers an alternative Modified Benefits Option (MBO) that provides a wage differential.

CONDITIONS OF EMPLOYMENT

Promotion:

Auditor-Appraiser I are eligible for promotion to Auditor-Appraiser II ($75,483 – $106,308 annually) upon meeting the minimum qualifications for that class including obtaining, within one year of employment, a valid, permanent Appraiser's Certificate issued by the State Board of Equalization and receiving a satisfactory work performance evaluation. Incumbents must qualify for promotion within 18 months or be terminated.

Travel:

A valid California Class C Driver License is required to carry out the essential job-related functions of this position. Employees in this class may be required to use personal vehicles and show proof of automobile liability insurance.

Sponsorship:

San Bernardino County is not able to consider candidates who will require visa sponsorship at the time of application or in the future.

CANDIDATES MUST MEET FOLLOWING REQUIREMENT:

Must possess one (1) year of full-time professional level accounting or auditing experience primarily performing analysis, evaluation and interpretation of financial statements and records.

CANDIDATES MUST MEET ONE OF THE FOLLOWING OPTION REQUIREMENTS IN ADDITION TO ABOVE EXPERIENCE REQUIREMENT:

• OPTION A – Must possess completed/awarded Bachelor's degree in accounting or Bachelor's degree in another field with 18 semester (27 quarter) units of completed accounting and auditing courses. Transcripts must be included with the application if your degree is not in accounting.
• OPTION B – Must be a licensed accountant in the State of California, with a combination of higher education and relevant experience totaling four (4) years. License number and expiration date must be listed on the application.
• OPTION C – Current or past possession of a permanent appraiser certificate for property tax purposes issued by the California Board of Equalization and experience performing mandatory audits.

REQUIRED DOCUMENTATION (Must be attached):

EDUCATION – A copy of legible transcripts required if your degree is not in accounting. Required documentation MUST be attached to your application or submitted via email to [e-mail] Subject: Auditor-Appraiser I. Failure to provide the requested documents at the time of application submittal may result in disqualification of the application.

IMPORTANT NOTES:

All work experience and education information must be clearly detailed and demonstrated on the application AND supplemental questionnaire to ensure qualifications are properly considered (resumes are not reviewed). All information must be current and up to date.

EDUCATION

Qualifying degrees or coursework must be completed at a college or university accredited by any accrediting association recognized by the United States Department of Education. Degrees or coursework completed outside the U.S. must be accompanied with an evaluation report from a reputable credential evaluation service showing equivalency to degrees or coursework completed at a college or university accredited by any accrediting association recognized by the United States Department of Education. (Must be attached if applicable.) For education evaluation services, refer to NACES.

Examination

Candidates who meet the minimum qualifications will be invited to take the online assessment. The assessment will consist of an evaluation of skills and knowledge in the following areas (practice materials not available):

• Accounting Principles and Practices
• Auditing Techniques
• Report Writing
• Public Contact

Important: The ability to take pre-employment tests online is a privilege. Please do not take advantage of this benefit. Also, be aware that applicants may be required to take parallel versions of these tests in a proctored setting in order to confirm their identities as the original test takers.

Application Deadline: 5:00 PM, November 06, 2026

The ability to complete and submit the application by this deadline is required. Resumes will not be reviewed in lieu of the application materials.

EEO/ADA:

San Bernardino County is an Equal Employment Opportunity (EEO) and Americans with Disabilities Act (ADA) compliant employer, dedicated to ensuring equal employment opportunities for all employees and applicants.

ADA Accommodation:

If you have a disability and need accommodations during the testing process, please submit the Special Testing Accommodations Request Form within one week of a recruitment filing deadline.

Veterans’ Preference:

Eligible veterans, their spouses, or widows/widowers who are not current County employees may receive additional Veterans' Preference points. For details and instructions on how to request these points, refer to Veterans' Preference Information. All Veterans Preference documentation (originals not required) must be submitted within 48 hours of submitting your application.

For important details about the employment and application process, including helpful tips, review the links below:

Employment Hiring Process Information

SBC LevelUp - The Hiring Journey

Guide to Completing a County Job Application