DETAILED METHODOLOGY DESCRIPTION

APPENDIX A: DETAILED METHODOLOGY DESCRIPTION Existing empirical studies of the Executive, Administrative, and Professional exemptions to the FLSA all use data from the Current Population Survey. 1 This study is the first to use data from the Occupational Employment Statistics for this purpose. The principal advantage of the OES over the CPS is that the OES 1 See citations in the main report. is reported by firms and its primary purpose is to classify workers occupations, whereas the CPS relies on workers to self-report their occupation. A comparison of OES to CPS occupations, both within retail and in general, makes clear that title-inflation is a significant problem in the CPS, with far more workers in supervisory and management occupations according to the CPS than the OES. See Table A1. Table A1: Comparison of CPS and OES occupational classification in retail and restaurants for top 15 exempt occupations. OCCUPATION OES RETAIL & RESTAURANT CPS RETAIL & RESTAURANT First-Line Supervisors of Retail Sales Workers 1,111,040 2,990,619 First-Line Supervisors of Food Preparation and Serving Workers 691,050 445,635 General and Operations Managers 287,860 191,313 Pharmacists 183,160 167,068 Food Service Managers 149,510 1,005,228 First-Line Supervisors of Office and Administrative Support Workers 165,830 96,435 Bookkeeping, Accounting, and Auditing Clerks 188,510 182,195 Office Clerks, General 212,280 73,793 Shipping, Receiving, and Traffic Clerks 152,480 158,009 Sales Managers 75,600 128,623 Chefs and Head Cooks 75,200 289,546 First-Line Supervisors of Mechanics, Installers, and Repairers 58,230 32,504 Secretaries and Administrative Assistants, Except Legal, Medical, and Executive 77,930 126,303 Wholesale and Retail Buyers, Except Farm Products 34,060 77,914 31

The CPS contains two variables directly related to overtime status. The variable PEERNUOT asks do you usually receive overtime pay, tips, or commissions at your job? While it references overtime pay directly, it is not a good indicator of overtime eligibility status. The variable PEERNHRY indicates whether a worker (or other adult member of the household) reports his wage rate hourly or answers yes to the question even though you told me it was easier to report your earnings [fill in previous answer], are you paid at an hourly rate on your [main] job? While it would seem that all nonexempt workers should answer yes to this question, a significant fraction of workers earning under $455 a week answer no. Thus, no question in the CPS provides a solid indicator of exempt status. 2 Because the CPS does not directly address exemption status, and provides unsatisfactory occupational coding, previous researchers have relied on estimates of the fraction of workers in a given CPS-reported occupation who are likely EAP exempt, conditional on earning over $455 a week. 3 These industry multipliers are opaque and generally outdated; thus the OES offers an appealing alternative. Of course, it is not immediately clear that the occupational coding in the OES is more correct for the purposes of identifying those who would pass the EAP duties test than that in the CPS. However, the requirement that supervisors in the OES spend at least 80% of their time on supervisory activities suggests that the OES is, if anything, conservative in this respect. The analysis in this report thus uses OES data for the retail industry (NAICS 44-45) and the restaurant industry (NAICS 722) from the Bureau of Labor 2 Even the work schedules CPS supplement, most recently conducted in May 2004, does not directly address FLSA exemption status. See http://www.nber.org/data/currentpopulation-survey-data.html. 3 See note in main report on Shierholz (2014). The 2004 Regulatory Impact Analysis relied on estimates compiled by subject matter experts in the Wage and Hour Division in the 1990s. Statistics. 4 Exempt workers are defined as those in an exempt occupation (see Appendix C for a complete list) who earned over $455 a week. 5 Note that the OES reports the 10th, 25th, 50th, 75th, and 90th percentile wage for each occupation; wages were linearly interpolated between these values, with occupations either entirely included or excluded if the threshold wage was below the 10th percentile or above the 90th percentile respectively. The number of workers affected by a potential new threshold was calculated analogously. PASSIVE RESPONSE COST ESTIMATES The OES provides no information on employees weekly hours; these data are only available from the CPS. 6 In order to calculate cost implications of threshold increases therefore, the percentage of workers who work over 40 hours per week, and the average number of hours these workers work by occupation within the retail and restaurant industries was calculated using the 2013 basic monthly CPS files. 7 Occupations in the 4 http://www.bls.gov/oes/. All data are from May 2013. The statelevel analysis uses the research estimates by state and industry. Some care was taken to distribute missing or suppressed employment in the state-level files, although the effects were ultimately small. The national estimates were taken at face value, even where totals were greater than the sum of constituent elements. 5 According to BLS (http://www.bls.gov/oes/oes_ques.htm), OES wages are supposed to include: base rates, commissions, cost-of-living allowances, deadheading pay, guaranteed pay, hazard pay, incentive pay, longevity pay, over-the-road pay, piece rates, portal-to-portal rates, production bonuses, and tips; but to exclude attendance bonuses, back pay, clothing allowances, discount, draw, holiday bonus, holiday premium pay, jury duty pay, meal and lodging payments, merchandise discounts, nonproduction bonuses, on-call pay, overtime pay, perquisites, profitsharing payments, relocation allowances, severance pay, shift differentials, stock bonuses, tool/equipment allowances, tuition repayment, uniform allowance, weekend premium pay, and yearend bonuses. 6 For this reason, the total exempt workers and number of workers affected calculations include part-time workers. Such workers could, of course, still be exempt if they pass the salary basis test. 7 http://thedataweb.rm.census.gov/ftp/cps_ftp.html. Two variables relate to hours worked, hours usually worked, PEHRUSL1, and hours actually worked in the preceding week, PEHRACT1. The latter variable was used, but results are not strongly 32

CPS were mapped to OES occupations using a BLS cross-walk. 8 No relationship was assumed between hours worked and salary. Because of this, and because of title inflation in the CPS, estimates of the number of overtime hours worked by affected workers are likely conservative. The cost of raising the salary threshold given a passive employer response was calculated by assuming that the fraction of workers working any overtime all work the average number of overtime hours. Workers hourly salaries are set at 1/40th of their weekly salary. For each occupation, therefore, this implies a break-even wage, where paying time-and-a-half overtime for all hours beyond 40 costs the same as the new overtime exemption threshold. All workers earning more than this under the current system are assumed to have their salary increased to the new threshold; those earning less than this are assumed to be made nonexempt. MODELING FIRM ADJUSTMENTS As described in the body of the report, the adjustment model assumed that all affected workers who work over 40 hours per week 9 will fall into one of three groups: workers in group 1 will have their base salary increased so as to remain exempt, but will see their bonuses and benefits cut by similar amounts; those in group 2 will have their hourly wage rate set in such a way that their total compensation remains unchanged; those in group 3 will see their hours cut to 38 per week, with their salary cut proportionally a conservative estimate since such workers managerial duties are likely to be curtailed as well. The key assumptions of the model are these: Among workers working over 40 hours per week, all workers for whom the new threshold represents no more than a 7.5% salary raise fall into group 1. Of the remaining workers, 2/3 are in group 2, and 1/3 group 3. Those hours cut among group 3 workers are assumed to be made up for by part-time workers working 30 hours per week. CALCULATION OF ADJUSTMENT COSTS Changing employee compensation schemes causes significant disruption as small-business owners and human resource personnel work to communicate and implement whatever strategy is chosen to adjust business operations to the new regulatory requirements. To calculate the cost of this disruption, estimates were made of how much time ( people years ) would be required for human resource (or small-business owners) to implement a particular type of change. A people year means one HR or IT employee or small-business owner working the equivalent of one year to implement that category of change. Assumptions were then made regarding the level of manager required to make a particular category of change and the annual compensation of that level of manager. No allowance was made for the fact that some of these changes will result in recurring annual expenses (hiring part-time employees, for example). The following table, therefore, really estimates the loss in productivity from senior managers throughout the industry all being required to implement workforce changes throughout their companies in order to comply with these new requirements. sensitive to this. Only workers in the outgoing rotation group were considered, and observations were weighted according to the ORG weights (PWORWGT). Those working more than one job were not excluded, but only hours for the first job were considered. 8 http://www.bls.gov/emp/ep_crosswalks.htm. 9 Those working 40 hours a week or less are not explicitly modeled though, as discussed in the text, they may experience certain negative consequences as well. 33

Table A2: Transition costs under three possible threshold increase scenarios in people years and actual dollar costs. OE calculation based on interviews with industry experts. WORKERS HR PEOPLE YEARS IT PEOPLE YEARS DOLLAR COSTS $610 SCENARIO Pay Increased (Group 1) 223,039 223.0 0.0 $10,036,755 Base Hourly Rate Cut (2) 188,033 3,133.9 376.1 $251,964,220 Hours Reduced (3) 94,017 470.1 188.0 $29,615,355 Part Time Hired 28,370 56.7 56.7 $5,106,600 Total 533,459 3,883.7 620.8 $296,722,930 $808 SCENARIO Pay Increased (Group 1) 252,382 252.4 0.0 $11,357,190 Base Hourly Rate Cut (2) 415,789 6,929.8 831.6 $557,157,260 Hours Reduced (3) 207,894 1,039.5 415.8 $65,486,610 Part Time Hired 75,887 151.8 151.8 $13,659,660 Total 951,952 8,373.4 1,399.1 $647,660,720 $984 SCENARIO Pay Increased (Group 1) 127,550 127.6 0.0 $5,739,750 Base Hourly Rate Cut (2) 571,593 9,526.6 1,143.2 $765,934,620 Hours Reduced (3) 258,796 1,294.0 517.6 $81,520,740 Part Time Hired 117,471 234.9 234.9 $21,144,780 Total 1,075,410 11,183.0 1,895.7 $874,339,890 34

APPENDIX B: EAP OCCUPATIONS IN RETAIL Table B1 presents a list of all occupations from the OES identified as potentially EAP exempt. Specifically, it is assumed that workers in these occupations earning over $455 a week are EAP exempt. The total number of workers who fall into this category, and the percentage of total employment, is also given. This list was constructed after reviewing job descriptions from O*NET; 10 however final decisions on which occupations to include or exclude were made by hand. Table B1: Exempt occupations OCCUPATION NUMBER EARNING OVER THRESHOLD % OF First-Line Supervisors of Retail Sales Workers 993,548 89.4% First-Line Supervisors of Food Preparation and Serving Workers 488,046 70.6% General and Operations Managers 287,860 100.0% Pharmacists 183,160 100.0% Food Service Managers 149,510 100.0% First-Line Supervisors of Office and Administrative Support Workers 147,927 89.2% Bookkeeping, Accounting, and Auditing Clerks 146,267 77.6% Office Clerks, General 120,600 56.8% Shipping, Receiving, and Traffic Clerks 88,531 58.1% Sales Managers 75,600 100.0% Chefs and Head Cooks 66,261 88.1% First-Line Supervisors of Mechanics, Installers, and Repairers 58,230 100.0% Secretaries and Administrative Assistants, Except Legal, Medical, and Executive 55,258 70.9% Wholesale and Retail Buyers, Except Farm Products 34,060 100.0% Accountants and Auditors 28,070 100.0% First-Line Supervisors of Production and Operating Workers 26,187 99.5% Billing and Posting Clerks 20,738 83.9% Business Operations Specialists, All Other 17,799 89.2% 10 http://www.onetonline.org/ 35

OCCUPATION NUMBER EARNING OVER THRESHOLD % OF Receptionists and Information Clerks 15,066 48.4% First-Line Supervisors of Transportation and Material-Moving Machine and Vehicle Operators 13,718 98.9% First-Line Supervisors of Helpers, Laborers, and Material Movers, Hand 13,592 99.8% Market Research Analysts and Marketing Specialists 12,900 100.0% First-Line Supervisors of Non-Retail Sales Workers 12,820 100.0% Human Resources Specialists 11,980 100.0% Chief Executives 11,240 100.0% Executive Secretaries and Executive Administrative Assistants 11,240 100.0% Payroll and Timekeeping Clerks 10,832 85.2% Financial Managers 9,960 100.0% Loan Officers 9,640 100.0% Administrative Services Managers 9,580 100.0% Production, Planning, and Expediting Clerks 9,140 70.2% Managers, All Other 8,650 100.0% Graphic Designers 8,554 99.8% Interior Designers 7,800 100.0% Cost Estimators 7,470 100.0% Software Developers, Applications 7,460 100.0% Training and Development Specialists 6,620 93.1% Purchasing Agents, Except Wholesale, Retail, and Farm Products 6,440 100.0% First-Line Supervisors of Protective Service Workers, All Other 5,980 100.0% Web Developers 5,570 100.0% Network and Computer Systems Administrators 5,560 100.0% Computer Programmers 4,760 100.0% Optometrists 4,650 100.0% Procurement Clerks 4,306 75.0% Credit Authorizers, Checkers, and Clerks 3,951 85.9% Dietitians and Nutritionists 3,820 100.0% Transportation, Storage, and Distribution Managers 3,590 100.0% Advertising and Promotions Managers 3,490 100.0% Purchasing Managers 3,390 100.0% First-Line Supervisors of Personal Service Workers 3,351 85.3% Computer Operators 3,276 78.8% 36

OCCUPATION NUMBER EARNING OVER THRESHOLD % OF Public Relations Specialists 3,159 86.8% Computer Systems Analysts 3,060 100.0% Hearing Aid Specialists 3,010 100.0% Computer and Information Systems Managers 2,960 100.0% Marketing Managers 2,801 99.7% Software Developers, Systems Software 2,730 100.0% Loan Interviewers and Clerks 2,700 100.0% Management Analysts 2,690 100.0% First-Line Supervisors of Construction Trades and Extraction Workers 2,570 100.0% Computer Network Support Specialists 2,380 100.0% Orthotists and Prosthetists 2,330 100.0% Labor Relations Specialists 2,180 100.0% First-Line Supervisors of Housekeeping and Janitorial Workers 2,116 84.6% Dancers 1,980 100.0% Registered Nurses 1,880 100.0% Respiratory Therapists 1,810 100.0% Human Resources Managers 1,750 100.0% Compensation, Benefits, and Job Analysis Specialists 1,680 100.0% Audiologists 1,560 100.0% Securities, Commodities, and Financial Services Sales Agents 1,510 100.0% Computer Occupations, All Other 1,368 88.8% Buyers and Purchasing Agents, Farm Products 1,170 100.0% Private Detectives and Investigators 1,060 100.0% Credit Analysts 1,000 100.0% Art Directors 940 100.0% First-Line Supervisors of Landscaping, Lawn Service, and Groundskeeping Workers 920 100.0% Writers and Authors 910 100.0% First-Line Supervisors of Farming, Fishing, and Forestry Workers 860 100.0% Editors 850 100.0% Logisticians 830 100.0% Database Administrators 780 100.0% Compliance Officers 770 100.0% Advertising Sales Agents 761 86.5% 37

OCCUPATION NUMBER EARNING OVER THRESHOLD % OF Sales Engineers 750 100.0% Audio and Video Equipment Technicians 714 95.2% Operations Research Analysts 700 100.0% Architectural and Civil Drafters 670 100.0% Computer Network Architects 650 100.0% Financial Analysts 610 100.0% Healthcare Practitioners and Technical Workers, All Other 606 80.8% Medical and Health Services Managers 580 100.0% Information Security Analysts 500 100.0% Commercial and Industrial Designers 480 100.0% Financial Specialists, All Other 450 100.0% Insurance Claims and Policy Processing Clerks 447 87.6% Lawyers 440 100.0% Landscape Architects 430 100.0% Electronics Engineers, Except Computer 400 100.0% Industrial Engineers 390 100.0% Industrial Production Managers 370 100.0% Title Examiners, Abstractors, and Searchers 342 87.7% Aircraft Cargo Handling Supervisors 340 100.0% Compensation and Benefits Managers 340 100.0% Fashion Designers 316 87.8% Training and Development Managers 310 100.0% Coaches and Scouts 303 67.3% Computer Hardware Engineers 300 100.0% Teachers and Instructors, All Other, Except Substitute Teachers 270 100.0% Health Educators 250 100.0% Engineers, All Other 250 100.0% Health Diagnosing and Treating Practitioners, All Other 250 100.0% Insurance Sales Agents 248 51.7% Medical Equipment Preparers 217 86.8% Mechanical Engineers 210 100.0% Legal Support Workers, All Other 210 100.0% Curators 210 100.0% 38

OCCUPATION NUMBER EARNING OVER THRESHOLD % OF Interviewers, Except Eligibility and Loan 201 77.3% Producers and Directors 200 100.0% Desktop Publishers 193 83.9% Public Relations and Fundraising Managers 180 100.0% Drafters, All Other 170 100.0% Architectural and Engineering Managers 150 100.0% Property, Real Estate, and Community Association Managers 140 100.0% Paralegals and Legal Assistants 140 100.0% Budget Analysts 130 100.0% Electrical Engineers 120 100.0% Real Estate Sales Agents 120 100.0% Physicians and Surgeons, All Other 120 100.0% Food Scientists and Technologists 110 100.0% Occupational Health and Safety Specialists 110 100.0% Construction Managers 110 100.0% Fabric and Apparel Patternmakers 100 100.0% Nurse Practitioners 100 100.0% Technical Writers 80 100.0% Fundraisers 73 73.0% Social and Community Service Managers 70 100.0% Musicians and Singers 70 100.0% Multimedia Artists and Animators 60 100.0% Camera Operators, Television, Video, and Motion Picture 60 100.0% Computer and Information Research Scientists 50 100.0% Statisticians 40 100.0% Soil and Plant Scientists 40 100.0% Occupational Health and Safety Technicians 40 100.0% Commercial Pilots 30 100.0% Civil Engineers 30 100.0% 39

APPENDIX C: DETAILED RESULTS TABLES FOR TOP 15 OCCUPATIONS Table C1: Detailed results for top 15 occupations (by number of workers currently exempt) OCCUPATION TITLE TOTAL CURRENTLY EXEMPT BY $610 BY $610 (%) BY $808 BY $808 (%) BY $984 BY $984 (%) First-Line Supervisors of Retail Sales Workers First-Line Supervisors of Food Preparation and Serving Workers General and Operations Managers 1,111,000 994,000 258,000 26.0% 570,000 57.4% 758,000 76.2% 691,000 488,000 202,000 41.4% 362,000 74.2% 488,000 100.0% 288,000 288,000 0 0.0% 43,000 15.1% 71,000 24.7% Pharmacists 183,000 183,000 0 0.0% 0 0.0% 0 0.0% Food Service Managers 150,000 150,000 20,000 13.5% 55,000 36.5% 86,000 57.8% First-Line Supervisors of Office and Administrative Support Workers Bookkeeping, Accounting, and Auditing Clerks 166,000 148,000 39,000 26.6% 84,000 57.0% 112,000 75.9% 189,000 146,000 55,000 37.7% 109,000 74.5% 146,000 100.0% Office Clerks, General 212,000 121,000 65,000 54.2% 121,000 100.0% 121,000 100.0% Shipping, Receiving, and Traffic Clerks 152,000 89,000 48,000 54.7% 89,000 100.0% 89,000 100.0% Sales Managers 76,000 76,000 0 0.0% 0 0.2% 14,000 18.4% Chefs and Head Cooks 75,000 66,000 14,000 21.1% 31,000 47.0% 43,000 64.8% First-Line Supervisors of Mechanics, Installers, and Repairers Secretaries and Administrative Assistants, Except Legal, Medical, and Executive Wholesale and Retail Buyers, Except Farm Products 58,000 58,000 0 0.0% 14,000 24.6% 24,000 41.6% 78,000 55,000 24,000 43.0% 44,000 80.1% 55,000 100.0% 34,000 34,000 6,000 17.3% 13,000 37.1% 18,000 54.3% Accountants and Auditors 28,000 28,000 0 0.0% 4,000 14.8% 8,000 29.1% 40

Table C2: Detailed results for 13 industry sectors (by number of workers currently exempt) SECTOR TOTAL CURRENTLY EXEMPT BY $610 BY $610 (%) BY $808 BY $808 (%) BY $984 BY $984 (%) Nonstore Retailers 461,000 148,000 24,000 16.2% 56,000 37.5% 72,000 48.8% Health and Personal Care Stores Motor Vehicle and Parts Dealers Electronics and Appliance Stores Building Material and Garden Equipment and Supplies Dealers Furniture and Home Furnishings Stores Miscellaneous Store Retailers Sporting Goods, Hobby, Musical Instrument, and Book Stores Clothing and Clothing Accessories Stores General Merchandise Stores 1,016,000 278,000 31,000 11.0% 75,000 26.8% 98,000 35.3% 1,774,000 363,000 60,000 16.5% 135,000 37.2% 182,000 50.2% 496,000 98,000 20,000 20.5% 44,000 44.5% 56,000 57.5% 1,190,000 232,000 51,000 21.8% 124,000 53.6% 163,000 70.1% 448,000 87,000 20,000 22.8% 42,000 48.4% 54,000 62.4% 808,000 126,000 36,000 28.5% 73,000 58.3% 89,000 70.6% 607,000 93,000 28,000 30.2% 55,000 59.3% 68,000 73.4% 1,450,000 206,000 56,000 27.1% 116,000 56.6% 150,000 72.9% 3,105,000 414,000 115,000 27.8% 236,000 57.1% 306,000 74.0% Food and Beverage Stores 2,928,000 370,000 82,000 22.3% 186,000 50.3% 254,000 68.6% Gasoline Stations 857,000 95,000 32,000 33.4% 64,000 67.2% 86,000 90.2% Food Services and Drinking Places 10,290,000 815,000 243,000 29.8% 483,000 59.2% 663,000 81.4% 41

APPENDIX D: LIST OF LAY JOB TITLES FOR TOP 15 EXEMPT OCCUPATIONS Table D1: Lay titles for top 15 exempt occupations STANDARD OCCUPATIONAL TITLE First-Line Supervisors of Retail Sales Workers First-Line Supervisors of Food Preparation and Serving Workers General and Operations Managers Pharmacists Food Service Managers First-Line Supervisors of Office and Administrative Support Workers Bookkeeping, Accounting, and Auditing Clerks Office Clerks, General Shipping, Receiving, and Traffic Clerks Sales Managers Chefs and Head Cooks First-Line Supervisors of Mechanics, Installers, and Repairers Secretaries and Administrative Assistants, Except Legal, Medical, and Executive Wholesale and Retail Buyers, Except Farm Products Accountants and Auditors LAY JOB TITLES Assistant Manager, Assistant Store Manager, Bakery Manager, Deli Manager, Department Manager, Manager, Meat Department Manager, Office Manager, Shift Manager, Store Manager Assistant Manager, Cafeteria Manager, Dietary Manager, Dietary Supervisor, Executive Chef, Food Service Director, Food Service Manager, Food Service Supervisor, Kitchen Manager, Restaurant Manager Chief Operating Officer (COO), Director of Operations, Facilities Manager, General Manager (GM), Operations Manager, Plant Manager, Plant Superintendent, Store Manager, Vice President of Operations, Warehouse Manager Clinical Pharmacist; Hospital Pharmacist; Outpatient Pharmacy Manager; Pharmacist; Pharmacist in Charge (PIC); Pharmacist in Charge, Owner (PIC, Owner); Pharmacy Informaticist; Registered Pharmacist; Staff Pharmacist; Staff Pharmacist, Hospital Banquet Manager, Catering Manager, Director of Food and Beverage, Food and Beverage Manager, Food Service Director, Food Service Manager, Food Service Supervisor, Kitchen Manager, Restaurant General Manager, Restaurant Manager Accounting Manager, Accounts Payable Supervisor, Administrative Supervisor, Customer Service Manager, Customer Service Supervisor, Director, Office Coordinator, Office Manager, Office Supervisor, Team Leader Account Clerk, Account Receivable Clerk, Accounting Assistant, Accounting Associate, Accounting Clerk, Accounts Payable Clerk, Accounts Payable Specialist, Accounts Payables Clerk, Accounts Receivable Clerk, Bookkeeper Administration Assistant, Administrative Assistant, Clerk, Customer Service Representative, Office Assistant, Office Clerk, Office Coordinator, Office Manager, Receptionist, Secretary Receiver, Receiving Clerk, Receiving Manager, Shipper, Shipping and Receiving Clerk, Shipping Clerk, Shipping Coordinator, Shipping/Receiving Clerk, Traffic Manager, Warehouseman Director of Sales, District Sales Manager, General Manager, Regional Sales Manager, Sales and Marketing Vice President, Sales Manager, Sales Representative, Sales Supervisor, Store Manager, Vice President of Sales Banquet Chef; Certified Executive Chef (CEC); Chef; Chef, Instructor; Cook; Corporate Executive Chef; Executive Chef (Ex Chef); Executive Sous Chef; Head Cook; Line Cook Crew Leader, Electrical Foreman, Facilities Manager, Facility Maintenance Supervisor, Maintenance Foreman, Maintenance Manager, Maintenance Planner, Maintenance Supervisor, Production Crew Supervisor, Superintendent Administrative Assistant, Administrative Associate, Administrative Secretary, Administrative Specialist, Administrative Technician, Clerk Typist, Department Secretary, Office Assistant, Secretary, Staff Assistant Buyer, Category Manager, Mechandiser, Merchandise Manager, Procurement Specialist, Product Manager, Purchasing Manager, Trader Accountant, Accounting Manager, Accounting Officer, Accounting Supervisor, Business Analyst, Certified Public Accountant (CPA), Cost Accountant, Financial Reporting Accountant, General Accountant, Staff Accountant; Assurance Manager, Assurance Senior, Audit Manager, Audit Partner, Auditor, Auditor-in- Charge, Deputy for Audit, Financial Auditor, Internal Audit Director, Internal Auditor 42