Staff Accountant
Tax accountant job in Denver, CO
Regal Brands, a division of Acme Manufacturing, is searching for a Staff Accountant. This is an excellent opportunity for an individual with a 4-year degree in accounting and 3 or more years of accounting experience to join a unique leader in premium home hardware. This position has a starting salary of $75,000.00 - $85,000.00 annually and works on site, Monday-Friday from 7:00am to 4:00pm at our facility at I-70 and Monaco.
What you'll enjoy:
Competitive starting pay
$75,000.00 - $85,000.00 to start
Stable, full-time, and reliable 40-hour shift
Monday - Friday, 7:00am - 4:00pm, keep your weekends and evenings free!
Comprehensive benefits package
Medical, dental, vision, short term and long-term disability plans, 401(k), paid holidays, and vacation.
Opportunity to learn and grow
We are a well-established manufacturing company here in Denver, CO with stable revenue and a bright future. We are a fast-growing, digitally driven company that values innovation, adaptability, and the smart use of modern technologies to drive efficiency and deliver customer value.
Job Duties and Responsibilities:
Regal Brands, a division of Acme Manufacturing Company, is a leader in the premium door hardware market, offering handlesets, locks, hinges, and cabinet accessories. With most of our sales driven through major E-commerce platforms and our own direct-to-consumer websites, Regal Brands is experiencing rapid growth and transformation in how we serve customers. Duties include, but are not limited to:
Perform month-end close activities including journal entries, reconciliations, and variance analysis.
Support general ledger accounting for assigned accounts and business activities.
Collaborate with corporate accounting department shared services (AR, AP, Payroll, etc.).
Prepare and deliver financial reports and dashboards, providing actionable insights to management.
Analyze performance across E-commerce and digital sales channels to support business growth strategies.
Assist with budgets and forecasts, including building models that capture digital trends.
Leverage modern reporting tools and technologies (e.g., SQL, Power BI, ERP exports) to improve accuracy, timeliness, and transparency of reporting.
Partner with operations, sales, and leadership to provide thoughtful analysis beyond the numbers.
Who we are seeking in an applicant:
This position is ideal for a candidate who has 3 or more years of experience in accounting. General qualifications include:
Bachelor's degree in Accounting, Finance, or related field required.
3-5 years of accounting experience (public or industry).
Understanding of GAAP and general ledger functions.
Experience with E-commerce, digital business models, or consumer products strongly preferred.
Strong Excel skills; experience with data visualization and BI tools a plus.
Curious mindset with strong analytical and problem-solving skills.
Effective communicator, able to explain insights clearly to financial and non-financial stakeholders.
Why you should choose Regal Brands:
Regal Brands is home to four premium hardware brands, representing a wide range of styles and décor. Our brands include our flagship, Nostalgic Warehouse, in the Vintage Hardware space, Grandeur Hardware, in the premium Transitional genre, Ageless Iron, a Rustic Farmhouse style, and Viaggio Hardware, our newest entry into the Contemporary design arena. Products from our companies are made with quality and durability in mind and our business model nurtures relationships with e-commerce channel partners, as well as offering our own e-commerce purchasing experience through our individual brand web sites. We also serve a select number of brick-and-mortar showrooms that represent our products. As a premier door hardware manufacturer, every aspect of growth has been tempered with consideration for the business and consumer communities we serve, based on practices that are fair and sustainable.
Tax Accountant
Tax accountant job in Englewood, CO
EchoStar is reimagining the future of connectivity. Our business reach spans satellite television service, live-streaming and on-demand programming, smart home installation services, mobile plans and products. Today, our brands include Boost Mobile, DISH TV, Gen Mobile, Hughes and Sling TV.
**Department Summary**
Our investment in the future needs those with an eye on the bottom line, and our Financial organization plays a vital role in supporting our game-changing ideas with creative solutions to complex problems. Team members have the unique opportunity to explore diverse business lines, gaining hands-on experience in various facets of finance, including accounting, audit and supply chain management.
**Job Duties and Responsibilities**
This position will be part of a highly collaborative team of Tax professionals who take pride in their contributions to the Company's success. A day in the life of this Tax Accountant will be providing assistance with special tax-related projects, which may include, but will not be limited to, the preparation, analysis and maintenance of the fixed asset and intangible asset data warehouse used to calculate tax depreciation and amortization, researching tax planning initiatives, preparing international tax calculations, and fact finding for transfer pricing analysis.
**Key Responsibilities:**
+ Assist with the preparation, analysis and maintenance of the fixed asset and intangible asset data warehouse used to calculate tax depreciation and amortization
+ Derive insights from data, spot issues with data, and be resourceful to find solutions to ensure accuracy
+ Build relationships with accounting, finance, I.T., and other departments to accomplish assigned objectives
+ Contribute to the design, analysis and automation of multiple types of business improvement initiatives and/or developing applications that streamline various tax processes
+ Assist with the preparation of the quarterly and annual income tax provision as well as the federal and state income tax returns
+ Research technical tax issues and prepare technical memorandum
+ Collaborate with external consultants on various tax related projects
**Skills, Experience and Requirements**
**Education and Experience:**
+ Bachelor's degree in accounting, computer science, or a related technical field plus one or more years of corporate or consulting experience
+ Income tax provision experience preferred but not required
+ CPA and/or Big 4 or business analysis consulting experience is preferred but not required
**Skills and Qualifications:**
+ Working knowledge of Longview, CorpTax, Alteryx, Visio, and Tableau is preferred
+ Advanced knowledge of Excel and building complex models is required
+ Exposure to, or willingness to learn about OneStream, Orbit Analytics, or similar applications
+ SQL querying experience is a plus
+ Detail-oriented with strong organization skills
+ Demonstrated ability to work in a fluid atmosphere, handle multiple projects and reset priorities
Visa sponsorship not available for this role
**_Candidates must be willing to participate in at least one in-person on-site interview._**
**Salary Ranges**
Compensation: $63,150.00/Year - $80,000.00/Year
**Benefits**
We offer versatile health perks, including flexible spending accounts, HSA, a 401(k) Plan with company match, ESPP, career opportunities, and a flexible time away plan; all benefits can be viewed here: DISH Benefits .
The base pay range shown is a guideline. Individual total compensation will vary based on factors such as qualifications, skill level, and competencies; compensation is based on the role's location and is subject to change based on work location.
Candidates need to successfully complete a pre-employment screen, which may include a drug test and DMV check. Our company is committed to fostering an inclusive and equitable workplace where every individual has the opportunity to succeed. We are dedicated to providing individuals with criminal or arrest records a fair chance of employment in accordance with local, state, and federal laws.
The posting will be active for a minimum of 3 days. The active posting will continue to extend by 3 days until the position is filled.
We pride ourselves on developing and promoting talent as an Equal Employment Opportunity Employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, disability, or protected veteran status. EchoStar will accommodate the sincerely held religious beliefs of employees if such accommodations are not undue hardships and are otherwise within the bounds of applicable law. All qualified applicants with arrest or conviction records will be considered for employment in accordance with local, state, and federal law. You may redact any information that identifies age, date of birth, or dates of school/graduation from your application documents before submission and throughout our application process.
EchoStar will provide reasonable accommodation to otherwise qualified job applicants and employees with known physical or mental disabilities, unless doing so poses an undue hardship on the Company, poses a direct threat of substantial harm to others, or is otherwise not required by law. EchoStar has a more detailed Accommodation Policy that applies to employees. EchoStar endeavors to make echostar.com and jobs.echostar.com accessible to users. Please contact *************** if you would like to discuss the accessibility of our website or need assistance completing the application process. This contact information is for accommodation requests only; do not use this contact information to inquire about the status of applications.
Click the links to access the following statements: EEO Policy Statement (********************************************************************************* , Pay Transparency (*********************************************************************************************************** , EEOC Know Your Rights (English (************************************************************************************ /Spanish (**************************************************************************************************** )
We are an Equal Opportunity/Affirmative Action employer and will consider all qualified applicants for employment without regard to race, color, religion, gender, pregnancy, sex, sexual orientation, gender identity, national origin, age, genetic information, protected veteran status, disability, or any other basis protected by local, state, or federal law. All qualified applicants with arrest or conviction records will be considered for employment in accordance with local, state, and federal law. U.S. Citizenship is required for certain positions. EEO is the law.
At EchoStar, you have the right to request reasonable accommodations. If you would like to contact us regarding the accessibility of our website or need assistance completing the application process, please contact ********************. This contact information is for accommodation requests only; you may not use this contact information to inquire about the status of an application.
Easy ApplySenior Fixed Asset Accountant
Tax accountant job in Denver, CO
Full-time Description
General Purpose
The Senior Fixed Asset Accountant is responsible for managing the accounting and reporting of fixed assets for various portfolios of multifamily properties. This role reviews capital projects and construction invoices to ensure accurate classification, records asset activity in compliance with company policies, and calculates depreciation. The Fixed Asset Accountant oversees the Yardi Fixed Assets module, reconciles the subledger to the general ledger, and prepares rollforwards and ad-hoc supporting schedules for reporting. This position is critical to maintaining accuracy, compliance, and data integrity across all fixed asset records.
Essential Duties/Responsibilities
Track all real estate fixed assets and intangibles across the portfolio, including land, buildings, and improvements,
Understand client-specific capitalization policies and exercise judgment to interpret and apply them consistently.
Collaborate with Property Services and Contract Administration teams to understand project timelines and scopes.
Review construction invoices, unit renovations, and capital project contracts to determine proper classification and status.
Administer fixed asset management software (e.g., Yardi Fixed Assets), ensuring data integrity, timely updates, and proper setup of new assets, projects, and categories.
Record additions, disposals, and retirements of fixed assets in accordance with policies and industry standards.
Calculate and record monthly depreciation, maintaining accuracy and consistency across multiple property books.
Monitor useful lives and depreciation methods to ensure consistency and reasonableness that aligned with accounting standards.
Maintain and reconcile the fixed asset subledger to the general ledger, researching and resolving variances promptly.
Perform periodic system audits to ensure consistency with accounting policies.
Prepare and distribute monthly, quarterly, and annual fixed asset rollforwards, schedules, and reconciliations for internal review and external reporting.
Provide supporting documentation and analysis for internal management reviews, external audits, and other stakeholder requests.
Requirements
Experience:
Minimum of 2 years of accounting experience
Minimum of 1 year of real estate fixed assets experience
YARDI Fixed Asset Manager Experience preferred
Education:
Bachelor's degree in accounting required from an accredited four-year college or university
Application deadline November 28, 2025. If a candidate is not selected by that date later applicants maybe considered.
Salary Description $90,000-$110,000
Accountant II (Growth Path to Accountant III)
Tax accountant job in Denver, CO
Finance & Accounting - Denver, CO
Reports To: Controller
FLSA Status: Exempt
Auto-ApplyStaff Auditor and Accountant
Tax accountant job in Denver, CO
Pay and Benefits:
Salary Range: $60,000 to $75,000 annually
Bonuses: Annual, performance based
Paid Leave: PTO, holidays and select other weekend/holiday extender days
Health and Dental Benefits: Yes
Retirement Benefits: 401(k)
Other Benefits: Group term life, long term care, professional dues and education
Qualifications:
A Staff Auditor & Accountant ordinarily has a degree in accounting, but may have limited or no work experience in public or private accounting, auditing or tax return preparation. A Staff Auditor & Accountant should understand basic accounting and tax concepts, but will require substantial supervision and training related to his/her job responsibilities.
Professional certifications:
A CPA license is encouraged but not required. Ordinarily, non-CPAs should be actively pursuing their CPA license.
Job responsibilities:
Staff Auditors & Accountants are generally guided by Senior Auditors & Accountants and Supervisors in the performance of their job responsibilities, but may also be guided by Managers and Shareholders. Areas in which responsibilities are assigned are generally limited to accounting and operating areas of low to moderate complexity (such as cash, due from banks, loans, fixed assets, deposits and payroll).
Key job responsibilities include the following:
Accounting and Auditing
1. Reviewing or preparing reconciliations of general ledger accounts to subsidiary ledgers, and resolving discrepancies
2. Testing the accuracy of account reconciliations by tracing reconciliation balances and reconciling items to supporting documentation, and by resolving discrepancies.
3. Performing tests to validate input to client systems.
4. Performing tests to validate calculations made by client systems.
5. Performing tests of the effectiveness of client internal controls.
6. Preparing analyses of the appropriateness of clients' basic accounting estimates (i.e. depreciable lives, basic accrued expenses payable).
7. Preparing confirmation requests, processing confirmation returns, resolving confirmation discrepancies and performing other follow-up work.
8. Documenting engagement findings, and developing recommendations for clients to address the findings. Assisting in the presentation of findings and recommendations to clients.
9. Preparing basic reports (i.e. Directors Exam, PDPA, internal audit), including incorporating findings and recommendations provided by others.
Income Tax
10. Preparing C corporation and S Corporation income tax returns based upon workpapers prepared by others.
11. Preparing individual and fiduciary income tax returns based upon raw data (i.e. W-2s and K-1s) provided by others.
Administration
12. Assisting others in the preparation of engagement planning correspondence (i.e. information request letters).
13. Prepping engagement binders and workpapers.
14. Assisting with recruiting efforts, such as on-campus visits and prospective employee lunches.
Required competencies for advancement:
As Staff Auditors & Accountants progress with respect to the quality and timeliness of their work, and their understanding of client systems, they will be assigned responsibilities in accounting and operating areas of increasing complexity. As Staff Auditors & Accountants progress with respect to their understanding of overall engagement requirements and the quality of their assigned administrative tasks, they will be assigned greater responsibilities related to engagement planning, supervision and wrap-up.
The following competencies must be consistently demonstrated before promotion to Senior Auditor & Accountant is considered:
Technical
1. The ability to complete work within established timeframes.
2. The ability to complete work accurately, including providing thorough and complete documentation.
3. The ability to work independently with limited oversight.
4. The ability to timely and effectively communicate engagement issues, concerns and findings to supervisory personnel and others on the engagement team.
5. The ability to evaluate the results of work, identify engagement risks related to the work and develop an engagement response to those risks.
6. The ability to present findings and recommendations to clients (both verbally and in written reports) in a clear, concise and professional manner.
7. The employee must possess sufficient technical knowledge related to the areas in which work has been assigned, and have the ability to assume work of increasing accounting and operational complexity.
Administrative and Professional
8. The employee must conduct him/her self in a professional manner with confidence and ease in the presence of clients, peers and other FBL personnel.
9. The ability to organize, prioritize and monitor the status of multiple tasks, including timetables.
10. The ability to teach job responsibilities and technical knowledge to newer Staff Accountants, and to direct and review the work of those staff.
11. The employee must understand the requirements of various types of engagements.
12. The employee must take increasing responsibility for engagement planning, supervision and wrap-up procedures.
13. The employee must be familiar with the firm's policies and procedures.
14. The employee must understand professional standards and regulatory and legal requirements.
Aprio Spring 2026 Tax Internship - Denver, CO
Tax accountant job in Denver, CO
Work with a nationally ranked CPA and advisory firm that is passionate for what's next. Aprio has 30 U.S. office locations, one in the Philippines and more than 2,100 team members that speak 60+ languages across the globe. By bringing together proven expertise, deep understanding, and strategic foresight for fast-growing industries, Aprio ensures clients are prepared for wherever life or business may take them. Discover a top-rated culture, vast growth opportunities and your next big career move with Aprio.
Position Summary
Aprio invites high-potential accounting students interested in Tax to apply for the 2026 Spring Internship in our Denver, CO Office. We are looking for candidates that want to continue Aprio's standard of excellence and dive straight into hands-on accounting projects.
The Spring 2026 (January-April) Internship Program provides students with on-the-job training and real-world experiences. Interns get the opportunity to work with small, medium, and large clients and they will benefit from a diverse client base, one-on-one contact with clients and partners, and the opportunity to develop a solid general foundation. We realize that our employees are our greatest resource, and we work to cultivate an atmosphere of continuous professional development. At Aprio, the interns focus on more than just accounting. Each intern class completes a group project involving volunteering and social impact. The firm also provides networking events and activities for interns to meet other employees and partners within the company.
Position Responsibilities
Tax InternsOur tax professionals are responsible for the delivery of tax services for multiple clients in a variety of industries. Responsibilities include interacting closely with clients to provide tax planning, consulting, and compliance services, and working closely with partners on delivering innovative tax planning strategies. Aprio's Tax group provides the opportunity to work and form relationships with middle to large-sized tax clients. If you prefer to work with diverse and energetic teams, our tax department will be a perfect fit for you to thrive and build your career. Qualifications
Accounting Major
3.0 or higher GPA
Understanding and applying Excel skills
Demonstrating exceptional verbal and written communication skills is required
Working effectively and personably with clients and co-workers
$30 - $38 an hour Why work for Aprio:Whether you are just starting out, looking to advance into management or searching for your next leadership role, Aprio offers an opportunity to grow with a future-focused, innovative firm.
Perks/Benefits we offer for full-time team members:- Medical, Dental, and Vision Insurance on the first day of employment- Flexible Spending Account and Dependent Care Account- 401k with Profit Sharing- 9+ holidays and discretionary time off structure- Parental Leave - coverage for both primary and secondary caregivers- Tuition Assistance Program and CPA support program with cash incentive upon completion- Discretionary incentive compensation based on firm, group and individual performance- Incentive compensation related to origination of new client sales- Top rated wellness program- Flexible working environment including remote and hybrid options What's in it for you:- Working with an industry leader: Be part of a high-growth firm that is passionate for what's next.- An awesome culture: Thirty-one fundamental behaviors guide our culture every day ensuring we always deliver an exceptional team-member and client experience. We call it the Aprio Way. This shared mindset creates lasting relationships between team members and with clients.- A great team: Work with a high-energy, passionate, caring and ambitious team of professionals in a collaborative culture.- Entrepreneurship: Have the freedom to innovate and bring your ideas to help us grow to become the CPA firm of choice nationally.- Growth opportunities: Grow professionally in an environment that fosters continuous learning and advancement.- Competitive compensation: You will be rewarded with competitive compensation, industry-leading benefits and a flexible work environment to enjoy work/life balance.
EQUAL OPPORTUNITY EMPLOYERAprio is an Equal Opportunity Employer encouraging diversity in the workplace. All qualified applicants will receive consideration for employment without regard to race; color; religion; national origin; sex; pregnancy; sexual orientation; gender identity and/or expression; age; disability; genetic information, citizenship status; military service obligations or any other category protected by applicable federal, state, or local law.
Aprio, LLP and Aprio Advisory Group, LLC, operate in an alternative business structure, with Aprio Advisory Group, LLC providing non-attest tax and consulting services, and Aprio, LLP providing CPA firm services.
Auto-ApplyState and Local Tax Intern - Summer 2026
Tax accountant job in Denver, CO
We are the leading provider of professional services to the middle market globally, our purpose is to instill confidence in a world of change, empowering our clients and people to realize their full potential. Our exceptional people are the key to our unrivaled, culture and talent experience and our ability to be compelling to our clients. You'll find an environment that inspires and empowers you to thrive both personally and professionally. There's no one like you and that's why there's nowhere like RSM.
At RSM, interns work with large and small companies in various industries. They develop strong working relationships with clients built on understanding their businesses and challenges. Interns work on multiple team engagements each year, including several pieces of any particular assignment - not just one part. Working in a mutually respectful team environment helps our associates perform at their best and integrate their career with their personal life.
Examples of candidate's responsibilities include:
Integrating state and local tax services with existing clients
Completing tax planning and research tasks
Developing an understanding of state and local tax regulations and accounting pronouncements
Reviewing client's current tax processes to identify inefficiencies and provide enhancements to improve the clients' procedures and reduce tax exposure
Working with the client's information technology personnel to obtain data of historical purchasing and sales to analyze for reporting requirements, audit procedures, and review for potential refund or credits
Assisting the client with evaluating sales/use tax software systems that meet their compliance needs and support the implementation process
Basic Qualifications:
90 credit hours completed
Working towards B.A. / B.S. degree or equivalent from accredited university
Accounting Major
Excellent written and verbal communication skills
Travel to assigned client locations is required. Must have access to and ability to arrange for use of reliable modes of transportation to those locations.
A minimum 3.0 GPA is preferred
Preferred Qualifications:
Excellent written and verbal communication skills
Strong computer skills, including proficiency in Microsoft Excel
Ability to work effectively on a team
Ability to work and multitask in a fast-paced environment
At RSM, we offer a competitive benefits and compensation package for all our people. We offer flexibility in your schedule, empowering you to balance life's demands, while also maintaining your ability to serve clients. Learn more about our total rewards at **************************************************
All applicants will receive consideration for employment as RSM does not tolerate discrimination and/or harassment based on race; color; creed; sincerely held religious beliefs, practices or observances; sex (including pregnancy or disabilities related to nursing); gender; sexual orientation; HIV Status; national origin; ancestry; familial or marital status; age; physical or mental disability; citizenship; political affiliation; medical condition (including family and medical leave); domestic violence victim status; past, current or prospective service in the US uniformed service; US Military/Veteran status; pre-disposing genetic characteristics or any other characteristic protected under applicable federal, state or local law.
Accommodation for applicants with disabilities is available upon request in connection with the recruitment process and/or employment/partnership. RSM is committed to providing equal opportunity and reasonable accommodation for people with disabilities. If you require a reasonable accommodation to complete an application, interview, or otherwise participate in the recruiting process, please call us at ************ or send us an email at *****************.
RSM does not intend to hire entry-level candidates who require sponsorship now or in the future. This includes individuals who will one day request or require RSM to file or complete immigration-related forms or prepare letters on their behalf in order for them to obtain or continue their work authorization.
RSM will consider for employment qualified applicants with arrest or conviction records in accordance with the requirements of applicable law, including but not limited to, the California Fair Chance Act, the Los Angeles Fair Chance Initiative for Hiring Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the San Francisco Fair Chance Ordinance. For additional information regarding RSM's background check process, including information about job duties that necessitate the use of one or more types of background checks, click here.
At RSM, an employee's pay at any point in their career is intended to reflect their experiences, performance, and skills for their current role. The salary range (or starting rate for interns and associates) for this role represents numerous factors considered in the hiring decisions including, but not limited to, education, skills, work experience, certifications, location, etc. As such, pay for the successful candidate(s) could fall anywhere within the stated range.
Compensation Range: $34 - $40 per hour
Auto-ApplyTax Associate Attorney
Tax accountant job in Aurora, CO
Job Description
Associate Attorney - Tax
Direct Counsel is seeking a Tax Associate Attorney to join a leading national law firm. This position offers the opportunity to work with a sophisticated tax practice advising clients on complex transactions across multiple industries.
Locations:
Chicago, Colorado, New York, Palo Alto, San Diego, Santa Monica, Washington, D.C.
About the Role:
The ideal candidate will have:
3-5 years of experience advising on some combination of mergers and acquisitions, capital markets transactions, and international transactions
Strong problem-solving abilities, motivation, and initiative
Excellent client relations skills with experience managing multiple concurrent matters
A high level of academic achievement from a nationally recognized law school
An LL.M. in Taxation is preferred, but not required
Compensation and Benefits:
Expected annual salary range: $260,000-$365,000, depending on experience, skill set, and location
Comprehensive benefits package including:
Medical, dental, and vision coverage
Health savings and flexible spending accounts
Pre-tax commuter benefits
Firm-paid life insurance, AD&D, and disability coverage
Generous paid vacation (four weeks per year), sick time, and 10 paid holidays
Paid parental leave and fertility benefits
Backup care and other family support programs
This is an exceptional opportunity for a motivated tax attorney to join a highly regarded national practice and work on complex, high-profile matters.
To apply, please contact Direct Counsel for confidential consideration.
KPMG - Tax Intern (Winter 2026), application via RippleMatch
Tax accountant job in Denver, CO
This role is with KPMG. KPMG uses RippleMatch to find top talent.
Start Season & Year: Winter 2026
At KPMG, you can become an integral part of a dynamic team at one of the worlds top tax firms. Enjoy a collaborative, future-forward culture that empowers your success. Work with KPMGs extensive network of specialists & enjoy access to our Ignition Centers, where deep industry knowledge merges with cutting-edge technologies to create innovative tax solutions. Join a diverse team helping high-profile clients understand, analyze, and respond to complex business opportunities and challenges. Develop your career through a range of multifaceted engagements, formal training, and informal mentoring. At KPMG, we believe nothing is more important than investing in our culture because It has an investment in our people, our future, and what we stand for as a firm.
KPMG is currently seeking a Tax Seasonal Intern for our Business Tax Services practice.
Auto-ApplyTax Intern
Tax accountant job in Denver, CO
SingerLewak is a Top 100 accounting and consulting firm in the west region. Serving clients since 1959, SingerLewak has developed a reputation for excellence and expertise in the accounting and management consulting industry. Providing the services of a large firm with a blended environment of practices, services and industry specializations, SingerLewak continues to demonstrate renowned industry leadership year-over-year. The firm takes pride in client service and professional and personal advancement, as demonstrated by our SL forward program which promotes a culture of learning and growth through targeted development and leadership programs and SL Cares, together with a continual focus on client service and technological evolvement.
Interns are given a wide variety of diversified accounting assignments under the supervision of different professionals. Performance is judged based on the quality of work, application of accounting knowledge, and ability to meet time constraints.Responsibilities
Assists in recording transactions in ledgers, prepares trial balances and simple financial statements using computer software program.
Assists in reconciling accounts to control accounts.
Assists in performing schedule computations of accruals, property and equipment, and calculates depreciation expense.
Assists in performing audit or review procedures as assigned by supervisors.
Assists in preparation of payroll tax, sales or other local tax and certain personal income tax returns.
Assists in performance of other accounting, auditing and tax duties as needed in engagements and as assigned by supervisory personnel.
Assists in compiling workpapers and other accounting reports needed for audits.
Qualifications
High School Diploma and at least two years' work towards a bachelor's degree, usually in accounting.
SingerLewak is an affirmative action-equal opportunity employer and complies with all applicable federal, state and local laws regarding recruitment and hiring. All qualified applicants are considered for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, disability, protected veteran status, or any other category protected by applicable federal, state or local laws.
Auto-ApplyTax Intern
Tax accountant job in Denver, CO
Job Description
A career at WhippleWood CPAs is an opportunity to do work that matters. It's a chance to share, to innovate, and to learn at a firm that embraces the power of collaboration. Our culture has been celebrated multiple years in a row as a Best Place to Work by the Denver Business Journal, Inc. Magazine, Outside Magazine, and Accounting Today.
We are looking for an individual who is independent, self-driven, and impelled to succeed in a dynamic environment.
The ideal candidate for this position will be able to build collaborative relationships with colleagues and clients, to offer ideas and insights we haven't yet considered, and to be challenged with high standards that help to ensure success for our clients and ourselves.
FOR CONSIDERATION, YOU MUST COMPLETE THIS SURVEY: ********************************
Responsibilities:
Preparation of tax returns
Interaction with clients and other tax professionals to discuss tax issues
Scanning and inputting client data into tax preparation software
Requirements:
The ideal candidate will be actively working toward a bachelor's degree in accounting or a master's of tax
Proficiency in Microsoft Office -- Excel, Word and Outlook
Strong written and verbal communication skills
Strong interpersonal skills to enable effective interaction with all levels of personnel
Strong work ethic and attention to detail
Demonstrates strong analytical, problem-solving, and organizational skills
Ability to provide exceptional client service through a sense of urgency and commitment to quality
Display appropriate ethical knowledge through extraordinary confidentiality, integrity, and professional conduct
Ability to work effectively both within a team environment and independently
Demonstrates an attitude of continuous improvement
Complete the Culture Index Survey, linked above. Candidates who do not complete the survey will not be considered.
Ability to work from our offices
Bilingual skills are a plus
Job Details:
Internship for January-April 2024
Reports to Tax Managers
Flexible hours, typically 20 hours per week
Office hours are Monday-Friday, 8-5. Tax Season Saturdays 9-1
Located in Ken Caryl
Professional office environment
Position eligible for perks including but not limited to:
Professional massages in office
Snacks & coffee in both kitchens
Events and random fun days
Dynamic and active work environment
Spring Tax Internship
Tax accountant job in Denver, CO
Our Firm Sorren is a top 50 national advisory firm that blends deep expertise with a human-first approach. We don't just work with numbers-we work with people, building lasting relationships and delivering strategic solutions in accounting, tax, advisory, and wealth management.
At Sorren, we believe that success is a shared journey. Our culture fosters collaboration, innovation, and professional growth, ensuring that every team member has the support and opportunities they need to thrive. We offer a high-performing yet balanced work environment where career development and personal well-being go hand in hand.
We're committed to helping you grow, whether that means advancing your career, expanding your expertise, or achieving a fulfilling work-life balance. Because at Sorren, your success is our success.
Your Journey
Our team members support the firm by delivering timely, accurate work and maintaining clear communication. They take ownership of their development, seek feedback, and build strong relationships. By managing responsibilities effectively and aligning their efforts with firm values, they establish a foundation for long-term success and growth. All team members are expected to excel in Relationships, Communication, Quality Service, Operational Excellence, and Innovation & Growth, contributing to the firm's success through collaboration, exceptional service, and continuous growth.
Position Summary:
Your Impact (Essential Duties)
• Assist in preparing individual, corporate, and partnership tax returns
• Support quarterly and annual accounting tasks that feed into tax preparation
• Help review prior returns and documents to gather and organize missing information
• Record tax data with accuracy and attention to potential connections across entities
• Assist in calculating quarterly and annual estimated tax liabilities
• Participate in basic tax planning discussions and projects as appropriate
• Communicate clearly with internal team members to clarify data or document issues
• Contribute to team projects and participate in learning opportunities and training sessions
• Perform other duties and display flexibility to take on a variety of responsibilities assigned by firm leadership
• Meet agreed upon targets to fulfill individual performance and overall firm productivity
Your Background
• Required: Currently pursuing a bachelor's degree in accounting, finance, or a related field
• Basic understanding of accounting and tax principles, with interest in expanding your knowledge
• Strong attention to detail and accuracy in working with numbers and documentation
• Proficiency in Microsoft Excel and willingness to learn tax preparation software
• Good communication, organizational, and interpersonal skills
• Ability to follow instructions, ask questions, and seek feedback to improve your work
• Availability to work part-time or full-time during the internship term, with flexibility during peak deadlines
Why Choose Us?
We are invested in your career and are dedicated to helping you climb the ranks. While we work hard, we also truly value our life outside of work and offer flexible arrangements to give you the ability to manage both your personal life and professional career.
Our benefits include:
Paid time off
Medical, dental, vision, std/ltd, and life insurance
401(k) plan
Paid holidays
Holiday break from December 24-January 1
Paid Parental Leave after 1 year of service
Mentorship program
Spontaneous activities organized by the firm
End of busy season celebrations and holiday parties
Auto-ApplyTax Associate
Tax accountant job in Denver, CO
Job Description
We are seeking a Tax Associate to join our Denver, CO office beginning January 2026. In this role, you will prepare a variety of tax returns, including individual, business, trust, estate, and gift tax filings. You will also assist with tax workpaper documentation and related projects, ensuring the delivery of accurate, high-quality client service and leveraging firm technology to create efficiencies and ensure accurate, high-quality work is produced.
As a Tax Associate, you will participate in structured training and receive guidance from seniors, supervisors, managers, and partners across the firm. This position provides the opportunity to build a strong foundation in taxation while contributing to the firm's reputation for excellence and client service. This position is hybrid in our Denver office, but is largely remote with the flexibility for you to choose when you would like to work in the office.
Responsibilities
Prepare a variety of tax returns, which may include individual, partnerships, s-corporations, trusts, and gift returns to meet government requirements and client expectations
Prepare individual tax projections to ensure proper tax planning for the client
Maintain a working knowledge of tax preparation software
Identify and communicate tax and accounting issues to seniors, supervisors, managers, and partners
Requirements
Bachelor's degree in accounting
Busy season hours up to 65 hours during spring (February-April) and fall busy seasons (August-October)
Attention to detail
Ability to multi-task and communicate effectively
Proactively seeking guidance, clarification, and feedback
Strong written and verbal communication skills
Demonstrate curiosity and initiative in learning about the Firm and the clients we serve, while building technical knowledge in tax regulations, compliance, and planning
Preferred Requirements
Prior public accounting tax internship or work experience
About Us
Topel Forman is a leading certified public accounting firm in the Midwest and the Denver region providing a wide range of attest, accounting, tax, advisory, and consulting services to individuals, professionals, closely-held and family-owned businesses and corporations. At Topel Forman, you'll find the high level of talent and expertise you'd expect from a larger firm, but with the accessibility and collaboration that are usually only available at a smaller organization. You can expect to work directly with clients, senior-level management, and partners with knowledge of various disciplines. A proactive, hands-on approach to our clients allows you to grow in your expertise and advance in your career. For more information on Topel Forman, please visit our website at ********************
Benefits
Competitive starting salary $75,000, with annual merit increases
Annual discretionary bonus eligibility
35-hour workweek during non-busy season
To learn more about our firm and benefit offerings, please visit our careers page.
Hybrid Work Internet Policy
Internet requirements for working hybrid: We require an internet plan with the following minimum upload and download speeds for best connection: 100+ Mbps download and 20+ Mbps upload. Home Wi-Fi should be password protected.
Fixed Asset Accountant
Tax accountant job in Longmont, CO
80% of their work is fixed asset - $18M in assetts 20% is sales tax returns, business license renewals and reporting Emphasis on fixed asset, sales tax & Oracle A lot of data entry and manipulation Modifying data that comes from corporate Create and monitor a system of controls, procedures, and forms for the recordation of fixed assets
Recommend to management any updates to accounting policies related to fixed assets
Assign tag numbers to fixed assets
Record fixed asset acquisitions and dispositions in the accounting system
Track the compilation of project costs into fixed asset accounts, and close out those accounts once the related projects have been completed
Reconcile the balance in the fixed asset subsidiary ledger to the summary-level account in the general ledger
Calculate depreciation for all fixed assets
Review and update the detailed schedule of fixed assets and accumulated depreciation
Calculate asset retirement obligations for those fixed assets to which AROs are applicable
Investigate the potential obsolescence of fixed assets
Conduct periodic impairment reviews for intangible assets
Conduct periodic physical inventory counts of fixed assets
Recommend to management whether fixed assets should be disposed of
Conduct analyses related to fixed assets as requested by management
Prepare audit schedules relating to fixed assets, and assist the auditors in their inquiries
Prepare property tax returns
Represent the company during any audits by a government that involve fixed assets
T
rack company expenditures for fixed assets in comparison to the capital budget and management authorizations
Qualifications
Strong Excel
Experience with an ERP system, preferably Oracle
Methodical & systematic individual
Background check and drug test will be administered
Minimum of 3 years of related experience as Fixed Asset Accountant prior
Additional Information
All your information will be kept confidential according to EEO guidelines.
Benefits
Eligible for full discounted benefits after 30 days of employment
$500 referral fee if you send anyone in your network and they get place
Be sure to check out http://j2t-recruiting.com/all-jobs/ for more opportunities!
Aprio 2027 Internship Application - Tax/Audit - Colorado
Tax accountant job in Denver, CO
Work with a nationally ranked CPA and advisory firm that is passionate for what's next. Aprio has 30 U.S. office locations, one in the Philippines and more than 2,100 team members that speak 60+ languages across the globe. By bringing together proven expertise, deep understanding, and strategic foresight for fast-growing industries, Aprio ensures clients are prepared for wherever life or business may take them. Discover a top-rated culture, vast growth opportunities and your next big career move with Aprio.
Aprio invites high-potential accounting students interested in Audit and Tax to apply for the 2027 Aprio Audit/Tax Spring/Summer Internships. We are looking for candidates that want to continue Aprio's standard of excellence and dive straight into hands-on accounting projects.
This is the application for our Denver, Colorado office. If you are interested in an opportunity in one of our other Aprio offices, you can locate those applications on Handshake or the Aprio Careers page.
The Spring 2027 (January -April) and Summer 2027 (June - August) Internship Program both provide students with on-the-job training and real-world experiences. Interns get the opportunity to work with small, medium, and large clients and they will benefit from a diverse client base, one-on-one contact with clients and partners, and the opportunity to develop a solid general foundation. We realize that our employees are our greatest resource, and we work to cultivate an atmosphere of continuous professional development. At Aprio, the interns focus on more than just accounting. Each intern class completes a group project involving volunteering and social impact. The firm also provides networking events and activities for interns to meet other employees and partners within the company.
Application Window: September 1, 2025 - November 28, 2025
Opportunities
Aprio offers Spring and Summer, Tax and Audit internships in the following offices:
Atlanta, GA; Conyers, GA; Valdosta, GA; Birmingham, AL; San Francisco, CA; Walnut Creek, CA; Los Angeles, CA; Denver, CO; Miami, FL; Chicago, IL; Fairfield, NJ; Hackensack, NJ; Charlotte, NC; Greensboro, NC; Mount Airy, NC; New York City, NY; Nashville, TN; Austin, TX; San Antonio, TX; Washington, DC Metro
This is the application for our Denver, Colorado Office. If you are interested in an opportunity in one of our other Aprio offices, you can locate those applications on Handshake or the Aprio Careers page.
Position Responsibilities
Tax InternsOur tax professionals are responsible for the delivery of tax services for multiple clients in a variety of industries. Responsibilities include interacting closely with clients to provide tax planning, consulting, and compliance services, and working closely with partners on delivering innovative tax planning strategies. Aprio's Tax group provides the opportunity to work and form relationships with middle to large-sized tax clients. If you prefer to work with diverse and energetic teams, our tax department will be a perfect fit for you to thrive and build your career. Audit InternsOur team of credentialed audit experts works with businesses and industry leaders to avoid financial and business risks that can be distracting, costly, and debilitating if not mitigated. We work with companies to improve financial reporting capabilities, and internal controls, evaluate accounting issues, and stay ahead of the curve with new accounting regulations that could have a potential impact on long-term business growth. We help companies assess the quality of information they use to make strategic business decisions and help identify areas where they can improve operating efficiencies. Aprio's audit teams provide the opportunity to work and form relationships with middle to large-sized audit clients. If you prefer to work with diverse and energetic teams, our audit department will be a perfect fit for you to thrive and build your career.Qualifications
Accounting Major
3.0 or higher GPA
Understanding and applying excel skills
Demonstrating exceptional verbal and written communication skills are required
Working effectively and personably with clients and co-workers
Required Application Materials
Resume
$24 - $33 an hour
Salary varies by internship and office location.
Why work for Aprio:Whether you are just starting out, looking to advance into management or searching for your next leadership role, Aprio offers an opportunity to grow with a future-focused, innovative firm.
Perks/Benefits we offer for full-time team members:- Medical, Dental, and Vision Insurance on the first day of employment- Flexible Spending Account and Dependent Care Account- 401k with Profit Sharing- 9+ holidays and discretionary time off structure- Parental Leave - coverage for both primary and secondary caregivers- Tuition Assistance Program and CPA support program with cash incentive upon completion- Discretionary incentive compensation based on firm, group and individual performance- Incentive compensation related to origination of new client sales- Top rated wellness program- Flexible working environment including remote and hybrid options What's in it for you:- Working with an industry leader: Be part of a high-growth firm that is passionate for what's next.- An awesome culture: Thirty-one fundamental behaviors guide our culture every day ensuring we always deliver an exceptional team-member and client experience. We call it the Aprio Way. This shared mindset creates lasting relationships between team members and with clients.- A great team: Work with a high-energy, passionate, caring and ambitious team of professionals in a collaborative culture.- Entrepreneurship: Have the freedom to innovate and bring your ideas to help us grow to become the CPA firm of choice nationally.- Growth opportunities: Grow professionally in an environment that fosters continuous learning and advancement.- Competitive compensation: You will be rewarded with competitive compensation, industry-leading benefits and a flexible work environment to enjoy work/life balance.
EQUAL OPPORTUNITY EMPLOYERAprio is an Equal Opportunity Employer encouraging diversity in the workplace. All qualified applicants will receive consideration for employment without regard to race; color; religion; national origin; sex; pregnancy; sexual orientation; gender identity and/or expression; age; disability; genetic information, citizenship status; military service obligations or any other category protected by applicable federal, state, or local law.
Aprio, LLP and Aprio Advisory Group, LLC, operate in an alternative business structure, with Aprio Advisory Group, LLC providing non-attest tax and consulting services, and Aprio, LLP providing CPA firm services.
Auto-ApplyFederal Tax Services Intern - Summer 2026
Tax accountant job in Denver, CO
We are the leading provider of professional services to the middle market globally, our purpose is to instill confidence in a world of change, empowering our clients and people to realize their full potential. Our exceptional people are the key to our unrivaled, culture and talent experience and our ability to be compelling to our clients. You'll find an environment that inspires and empowers you to thrive both personally and professionally. There's no one like you and that's why there's nowhere like RSM.
Examples of the candidate's responsibilities include:
Working on a team that focuses on a wide range of tax specialty areas including accounting for income taxes, accounting methods and periods, corporate taxation, federal credits and incentives, individual taxation, mergers and acquisitions, pass-through entity taxation, private client services, and not for profit organizations
Completing tax planning and research
Preparing federal and state & local tax returns
Understanding tax regulations and accounting pronouncements
Basic Qualifications:
90 credit hours completed
Working towards B.A. / B.S. degree or equivalent from accredited university
Accounting Major
Travel to assigned client locations is required. Must have access to and ability to arrange for use of reliable modes of transportation to those locations
A minimum 3.0 GPA is preferred
Preferred Qualifications:
Excellent written and verbal communication skills
Strong computer skills, including proficiency in Microsoft Excel
Ability to work effectively on a team
Ability to work and multitask in a fast-paced environment
At RSM, we offer a competitive benefits and compensation package for all our people. We offer flexibility in your schedule, empowering you to balance life's demands, while also maintaining your ability to serve clients. Learn more about our total rewards at **************************************************
All applicants will receive consideration for employment as RSM does not tolerate discrimination and/or harassment based on race; color; creed; sincerely held religious beliefs, practices or observances; sex (including pregnancy or disabilities related to nursing); gender; sexual orientation; HIV Status; national origin; ancestry; familial or marital status; age; physical or mental disability; citizenship; political affiliation; medical condition (including family and medical leave); domestic violence victim status; past, current or prospective service in the US uniformed service; US Military/Veteran status; pre-disposing genetic characteristics or any other characteristic protected under applicable federal, state or local law.
Accommodation for applicants with disabilities is available upon request in connection with the recruitment process and/or employment/partnership. RSM is committed to providing equal opportunity and reasonable accommodation for people with disabilities. If you require a reasonable accommodation to complete an application, interview, or otherwise participate in the recruiting process, please call us at ************ or send us an email at *****************.
RSM does not intend to hire entry-level candidates who require sponsorship now or in the future. This includes individuals who will one day request or require RSM to file or complete immigration-related forms or prepare letters on their behalf in order for them to obtain or continue their work authorization.
RSM will consider for employment qualified applicants with arrest or conviction records in accordance with the requirements of applicable law, including but not limited to, the California Fair Chance Act, the Los Angeles Fair Chance Initiative for Hiring Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the San Francisco Fair Chance Ordinance. For additional information regarding RSM's background check process, including information about job duties that necessitate the use of one or more types of background checks, click here.
At RSM, an employee's pay at any point in their career is intended to reflect their experiences, performance, and skills for their current role. The salary range (or starting rate for interns and associates) for this role represents numerous factors considered in the hiring decisions including, but not limited to, education, skills, work experience, certifications, location, etc. As such, pay for the successful candidate(s) could fall anywhere within the stated range.
Compensation Range: $34 - $40 per hour
Auto-ApplyKPMG - Tax Intern | Multiple Locations (Summer 2027), application via RippleMatch
Tax accountant job in Denver, CO
This role is with KPMG. KPMG uses RippleMatch to find top talent.
Start Season & Year: Summer 2027
At KPMG, you can become an integral part of a dynamic team at one of the worlds top tax firms. Enjoy a collaborative, future-forward culture that empowers your success. Work with KPMGs extensive network of specialists & enjoy access to our Ignition Centers, where deep industry knowledge merges with cutting-edge technologies to create innovative tax solutions. Join a diverse team helping high-profile clients understand, analyze, and respond to complex business opportunities and challenges. Develop your career through a range of multifaceted engagements, formal training, and informal mentoring. At KPMG, we believe nothing is more important than investing in our culture because It has an investment in our people, our future, and what we stand for as a firm.
KPMG is currently seeking a Tax Intern to join our KPMG Tax practice.
Auto-ApplyTax Intern
Tax accountant job in Denver, CO
Job DescriptionSingerLewak is a Top 100 accounting and consulting firm in the west region. Serving clients since 1959, SingerLewak has developed a reputation for excellence and expertise in the accounting and management consulting industry. Providing the services of a large firm with a blended environment of practices, services and industry specializations, SingerLewak continues to demonstrate renowned industry leadership year-over-year. The firm takes pride in client service and professional and personal advancement, as demonstrated by our SL forward program which promotes a culture of learning and growth through targeted development and leadership programs and SL Cares, together with a continual focus on client service and technological evolvement.
Interns are given a wide variety of diversified accounting assignments under the supervision of different professionals. Performance is judged based on the quality of work, application of accounting knowledge, and ability to meet time constraints.Responsibilities
Assists in recording transactions in ledgers, prepares trial balances and simple financial statements using computer software program.
Assists in reconciling accounts to control accounts.
Assists in performing schedule computations of accruals, property and equipment, and calculates depreciation expense.
Assists in performing audit or review procedures as assigned by supervisors.
Assists in preparation of payroll tax, sales or other local tax and certain personal income tax returns.
Assists in performance of other accounting, auditing and tax duties as needed in engagements and as assigned by supervisory personnel.
Assists in compiling workpapers and other accounting reports needed for audits.
Qualifications
High School Diploma and at least two years' work towards a bachelor's degree, usually in accounting.
SingerLewak is an affirmative action-equal opportunity employer and complies with all applicable federal, state and local laws regarding recruitment and hiring. All qualified applicants are considered for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, disability, protected veteran status, or any other category protected by applicable federal, state or local laws.
Tax Associate
Tax accountant job in Denver, CO
We are seeking a Tax Associate to join our Denver, CO office beginning January 2026. In this role, you will prepare a variety of tax returns, including individual, business, trust, estate, and gift tax filings. You will also assist with tax workpaper documentation and related projects, ensuring the delivery of accurate, high-quality client service and leveraging firm technology to create efficiencies and ensure accurate, high-quality work is produced.
As a Tax Associate, you will participate in structured training and receive guidance from seniors, supervisors, managers, and partners across the firm. This position provides the opportunity to build a strong foundation in taxation while contributing to the firm's reputation for excellence and client service. This position is hybrid in our Denver office, but is largely remote with the flexibility for you to choose when you would like to work in the office.
Responsibilities
Prepare a variety of tax returns, which may include individual, partnerships, s-corporations, trusts, and gift returns to meet government requirements and client expectations
Prepare individual tax projections to ensure proper tax planning for the client
Maintain a working knowledge of tax preparation software
Identify and communicate tax and accounting issues to seniors, supervisors, managers, and partners
Requirements
Bachelor's degree in accounting
Busy season hours up to 65 hours during spring (February-April) and fall busy seasons (August-October)
Attention to detail
Ability to multi-task and communicate effectively
Proactively seeking guidance, clarification, and feedback
Strong written and verbal communication skills
Demonstrate curiosity and initiative in learning about the Firm and the clients we serve, while building technical knowledge in tax regulations, compliance, and planning
Preferred Requirements
Prior public accounting tax internship or work experience
About Us
Topel Forman is a leading certified public accounting firm in the Midwest and the Denver region providing a wide range of attest, accounting, tax, advisory, and consulting services to individuals, professionals, closely-held and family-owned businesses and corporations. At Topel Forman, you'll find the high level of talent and expertise you'd expect from a larger firm, but with the accessibility and collaboration that are usually only available at a smaller organization. You can expect to work directly with clients, senior-level management, and partners with knowledge of various disciplines. A proactive, hands-on approach to our clients allows you to grow in your expertise and advance in your career. For more information on Topel Forman, please visit our website at ********************
Benefits
Competitive starting salary $75,000, with annual merit increases
Annual discretionary bonus eligibility
35-hour workweek during non-busy season
To learn more about our firm and benefit offerings, please visit our careers page.
Hybrid Work Internet Policy
Internet requirements for working hybrid: We require an internet plan with the following minimum upload and download speeds for best connection: 100+ Mbps download and 20+ Mbps upload. Home Wi-Fi should be password protected.
Auto-ApplyTax Associate
Tax accountant job in Centennial, CO
Assisting with processing tax returns. Work either part time, up to 30 hours per week, or full time 40 hours per week. Speaking with clients and providing outstanding customer service to answer their questions. Strong potential for growth to a more involved tax role from here.
Temp to hire position, or contract only for those who are only available for temporary.
Minimum commitment of at least through May.
Qualifications
Professional attitude, customer service driven.
At least 4 years of tax experience, ideally 5+.
CPA is not required, but would warrant a higher pay rate.
Strong attention to detail and can-do attitude is required.
Additional Information
All your information will be kept confidential according to EEO guidelines.
Pay range is anywhere from $25 p/h - $40 p/h (Depending on experience and if there is a CPA qualification)