Supervises employees responsible for the preparation and distribution of annual and/or quarterly financial statements for external use. Ensures that all documentation complies with company regulations, professional standards, and SEC and GAAP reporting guidelines. May serve as a liaison with external auditors. A level III supervisor has full authority and may be considered lower middle management. May require a bachelor's degree in area of specialty. Familiar with a variety of the field's concepts, practices, and procedures. Relies on extensive experience and judgment to plan and accomplish goals. Performs a variety of tasks. A wide degree of creativity and latitude is expected. Typically reports to a manager or head of a unit/department.