What are your career goals?
- Travel (including international)
- mission/service/giving back
- working with a variety of clients
- professional development
What are you looking for?
- Information about working for GCAS (freshmen, sophomores
- A summer internship (sophomores, juniors - completion of intermedicate accounting
- A full-time job (seniors)
Who we are
A global, organizationally independent, auditing services firm serving the Seventh-day Adventist Church throughout the world with 250 auditors located in 45 countries
Who we serve
- Educational institutions (colleges, universities, and academies)
- Typical non-profit organizations (conferences, associations, unions)
- Manufacturing organizations (publishing houses)
- Retail stores (Adventist Book Centers)
- Other miscellaneous entities (medical, media organizations)
What we do
- Financial statement audits
- Reviews of operating protocols for Planned Giving and Trust Services
- Compliance testing with denominational policy
How we do it
Except for the impact on independence because of the denominational relationship with clients, GCAS complies with generally accepted auditing standards (GAAS). GCAS reports on whether client financial statements have in essence been prepared in accordance with generally accepted accounting principles (GAAP)
Who we’re looking for
Three-month, full-time summer internship, usually between the student's junior and senior years of college. A prerequisite is completion of an Intermediate Accounting class. Job requires traveling with and working under the supervision of the audit team, performing entry level responsibilities. The internship provides an excellent learning opportunity, a chance to experience a career in auditing, and provides valuable experience for a resume. The internship is paid, with typically 38-40 work hours per week. Travel expenses are reimbursed. Usually there are up to six internship opportunities available in the North America Area each summer. Interns could be placed in one of the 11 Regional Offices.
Full-time entry-level auditing position. See full details under Developing Your Career/Promotions.
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- About Us
- Client Services
- Annual Reports
Where we’re located
Silver Spring, MD
North America Area
There are five GCAS Areas around the world, with the North America Area covering the United States of America and Canada, as well as General Conference institutions located within that territory. In the North America Area there are 10 regional offices. Each office has a Regional Manager, Audit Managers, Audit Seniors, Audit Staff, and sometimes an Audit Specialist. Approximately 70 auditors work in North America.
- Atlantic Region - South Lancaster, MA
- Canadian Region - Oshawa, Ontario, Canada
- Columbia Region - Columbia, MD
- Cumberland Region, Collegedale, TN
- Lake Region - Berrien Springs, MI
- Mid-America Region - Lincoln, NE
- North Pacific Region - Portland, OR
- Pacific Region - Riverside, CA
- Southern Region - Atlanta, GA; Orlando, FL
- Southwest Region - Burleson, TX
What we’re looking for
- Committed, baptized Seventh-day Adventist
- Minimum GPA of 3.0
- Eligible to sit for the CPA/CA exam
- Passion for learning Team and leadership skills
Equal Opportunity Employer
The General Conference of Seventh-day Adventists is an equal opportunity employer which does not discriminate in employment policies and practices on the basis of race, national origin, gender, color, age, marital status, disability, or any other basis prohibited by law. The employment practices of the church reflect religious preferences in harmony with the United States Constitution and controlling law, and therefore the church hires only Seventh-day Adventist church members in good standing.
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What is it like to work here?
Each auditor has an individual assigned workspace in the home office, whether an individual desk in a shared office, or a cubicle arrangement.
Significant travel (30-50%) is required for all GCAS positions as field work is performed in client offices throughout the Region. An audit team usually leaves on Monday morning and returns to the regional office on Thursday evening.
New hires participate in a week-long orientation at the GCAS world headquarters office in Silver Spring, MD. The agenda includes overview of office procedures, HR issues, and basic GCAS audit approach and methodology.
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 under a variety of options chosen mutually between the employee, Regional Manager and North America Area Associate Director.
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 if not all 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. Individual awards include Auditor the Year, based on nominations from auditors throughout the North America Area, and Regional Manager of the Year. 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 eleven 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.
Philosophy of Remuneration
As outlined in the General Conference Remuneration Scale document, working for the Seventh-day Adventist Church involves a commitment to mission and spirit of dedication, service, and sacrifice. The focus is on sharing Jesus and the hope of salvation with the world.
Starting pay for Audit Staff is quite competitive with that offered by large accounting firms. Specific wage ranges are based on the cost of living in the geographic location of the regional office. A Staff Auditor is eligible for a pay increase when the CPA/CA exam is passed.
Work Week Hours
While GCAS auditors typically work a standard work week, there are times when additional time in the evenings or on weekends is needed to complete the audit, observe physical inventory counts, prepare for constituency session reports, or other unusual obligations. There is no overtime pay, as GCAS auditors are “exempt” salaried employees; however, Friday afternoons and weekends are generally free.
Travel Expense Reimbursements
Travel expenses are reimbursed according to policy including mileage, per diem, lodging expense, etc. Full details are available in the North America Area Practices and Procedures Manual.
Paid Time Off
There are seven paid holidays in the year in addition to a full week of paid time off for the Christmas holiday week, as specified by the GC HR Committee. The Canadian GCAS office will follow the holiday schedule as published by the SDACC (Seventh-day Adventist Church in Canada).
Paid vacation varies based on years of employment with the denomination:
- 2 weeks paid vacation per year for first four years
- 3 weeks paid vacation per year for five to nine years
- 4 weeks paid vacation per year for ten or more years
US-based GCAS auditors participate in the Adventist Retirement Plan which is a defined contribution (DC) retirement plan. The employer contributes on a pre-tax basis a 5% basic contribution. In addition, the employer will match 100% of an employee’s personal contribution up to 3%, making a total of 11% retirement contributions deposited into the employee’s DC Plan retirement account . An employee may make additional contributions as well. Canadian-based GCAS auditors participate in the SDACC (Seventh-day Adventist Church in Canada) employee benefit plan, including retirement plans. Reference material provided by these plans provide details of coverage.
Health Care Coverage
Medical, dental, vision, and prescription insurance provisions are in place. Full details are outlined in the North American Division Employee Health Care Assistance Policy document.
Other insurance options available include a Personal Effects Floater (PEF) for travel, Accidental Death & Dismemberment (AD&D), and Life Insurance options.
Professional Membership Dues
GCAS reimburses professional organizational dues (the AICPA/CICA membership plus a state/province CPA/CA society). See the Practices and Procedures Manual for additional details.
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. Most required CPE is provided by GCAS through annual seminars. Other CPE courses as needed will be reimbursed by GCAS on approval from the Professional Development Associate Director.
With approval from the Regional Manager, a GCAS employee with several years’ experience may request consideration for participation in an international audit.