Accountants and auditors frequently:

• Sit for long periods of time.

It is important for accountants and auditors to be able to:

• See details of objects that are less than a few feet away.
• Understand the speech of another person.
• Speak clearly so listeners can understand.

It is not as important, but still necessary, for accountants and auditors to be able to:

• See details of objects that are more than a few feet away.
• See differences between colors, shades, and brightness.
• Hear sounds and recognize the difference between them.