More than 700 of the FBI investigative staff of 6,300 Special Agents are accountants. For these 700 positions, persons must have accounting degrees, possess at least 3 years of acounting experience, be between 23 and 41 years of age, and be able to use firarms and participate in raids and other dangerous assignments. Accountants must be qualified to handle criminal and security investigations, in addition to accounting cases, when the occasion arises. These persons attend an intensive 14-week New Agents' Training School where they are provided instruction in investigation-related law, with emphasis on evidence, search, and seizure, and Federal Criminal Procedure. New agents are instructed in such practical matters as interviews, fingerprints, defensive tactics, and report writing. FBI Agents conduct investigations alone to increase their senseof self-reliance. After 2 years of field experience, Special Agent Accountants receive an inservice refresher course that concentrates on machine accounting and on contact with senior accountants. Agents are then used in U.S. Army Audit Agency investigations of Fraud Against the Government and related statutes, where the FBI agent examines books and records and traces financial transaction; usual violations arise from false statements or false claims to the Government, growing out of procurement contracts. The FBI also deals with requests fromthe U.S. Department of Justice and U.S. Attorneys to conduct audits and investigations in civil cases where the Government is an interested party, having been used for alleged damages resulting from breaches of contract, tort, or other reasons. In other cases, the Government has brought civil actions seeking damages from contractors, or to collect unpaid fines, claims, or judgments. In these cases, the accountant examines the contractor's books and records to determine the actual damages. Finally, the FBI constantly reevaluates its accounting procedures as it must answer to many different arms of the government. For related documents, see NCJ 70300 and 70302 - 70305.