Accounting interviews assess both technical competence and the softer skills that prevent technical competence from becoming a liability: attention to detail, judgment under pressure, integrity, and communication with non-finance stakeholders. The balance between technical and behavioural questions shifts by seniority — entry-level roles emphasise technical knowledge, senior roles emphasise judgment and leadership.
What interviewers assess in accounting roles
The core competencies across most accounting interviews:
- Technical accuracy and knowledge of relevant standards (GAAP, IFRS, FRS 102 depending on context)
- Ability to work under deadline pressure (month-end close, year-end audit, tax submissions)
- Attention to detail and process discipline
- Communication — can you explain financial information to non-finance people?
- Integrity and professional ethics
- For senior roles: business partnering, influencing, team management
Technical questions
"Walk me through the three financial statements and how they connect." Income statement (P&L) shows revenue and costs for a period. Balance sheet shows assets, liabilities, and equity at a point in time. Cash flow statement shows cash movements, reconciling net income to actual cash position. Net income links from P&L to retained earnings on the balance sheet; capital expenditure links the cash flow statement to fixed assets on the balance sheet.
"What's the difference between accruals and cash-based accounting?" Accruals accounting recognises revenue and expenses when they're earned or incurred, not when cash moves. Cash accounting records transactions when cash actually changes hands. Most businesses above a certain size use accruals accounting (required under GAAP/IFRS).
"What is deferred revenue and how is it treated?" Revenue received in advance of delivery — a liability on the balance sheet. Recognised as revenue on the P&L as the service is delivered or the performance obligation is met.
"How do you reconcile accounts payable?" Match supplier statements to the payables ledger, identify and investigate discrepancies, confirm cut-off dates for purchases, chase missing invoices, and confirm balances at period end.
Behavioural questions
"Tell me about a time you found an error or discrepancy. What did you do?" Specific example, STAR format. Show that you identified it, investigated the root cause, corrected it, and if appropriate, put a process in place to prevent recurrence. Own the error if it was yours — accountability is a key accounting trait.
"Describe a time you worked under significant time pressure to meet a deadline." Month-end close, year-end audit, or tax filing are natural examples. What made it difficult? How did you prioritise? What did you de-prioritise or escalate? What was the outcome?
"Tell me about a time you had to explain financial information to a non-finance stakeholder." Focus on how you adapted your communication: visualising data, avoiding jargon, connecting numbers to business decisions the stakeholder cared about.
Scenario and judgment questions
"If your manager asked you to post a journal entry that you weren't comfortable with, what would you do?" This is an ethics question. The answer should include: seeking to understand the rationale first (could be a misunderstanding), raising your concern clearly, escalating to the FD or compliance function if the concern isn't addressed, and documenting your position. "I'd just do it" is not the right answer.
"How would you prioritise if you had three deliverables all due at the same time?" Triage by consequence of delay: which one has external deadlines (statutory, customer-facing)? Communicate early if something is at risk. Don't stay quiet until the moment of failure.
Questions to ask at the end
- "What does the month-end close process look like here?"
- "What systems do you currently use, and are there any planned upgrades?"
- "How does the finance team interact with other parts of the business?"
- "What does good look like in this role in the first six months?"