It shall be the duty of the Secretary of the Department of Finance and Administration in selecting field auditors to be employed by the Revenue Division of the Department of Finance and Administration to require that the applicants meet the following qualifications:
(1) That he or she is a college graduate with a degree in accounting, business, or related field with a minimum of twenty-four (24) hours of accounting. Accounting experience may be substituted for part or all of the basic requirement;
(2) That he or she is of good moral character and bears a good reputation for honesty and trustworthiness;
(3) That he or she is in a good state of physical health that will enable him or her to properly discharge his or her duties;
(4) That he or she has a valid Arkansas driver's license and is in good standing with the Office of Driver Services.