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Chartered Accountant interview questions & mock practice

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What interview questions are asked for a Chartered Accountant?

A Chartered Accountant interview in 2026 runs across 4 rounds — accounting & standards, audit & assurance, taxation round, scenario & behavioural. Below are the most-asked Chartered Accountant interview questions and a focused prep plan. Rehearse every answer out loud with the free timed practice below before the real one.

  • Ind AS / IFRS
  • Auditing
  • Direct Tax
  • GST
  • Financial Reporting
  • Internal Controls
  • Tally

Free interview practice · Chartered Accountant

Practise your Chartered Accountant interview now — free

Step through the 12 most-asked Chartered Accountant questions one at a time, under a timer, just like the real thing. Jot your answer, then reveal what a strong answer covers. No signup needed to practise.

Interview rounds

The Chartered Accountant interview process

Accounting standards, audit, taxation and compliance — the CA interview for firms, corporates and finance teams across India.

1. Accounting & standards

Ind AS / IFRS, financial statements and the accounting cycle.

2. Audit & assurance

Audit process, internal controls and materiality.

3. Taxation round

Direct tax, GST and recent regulatory changes.

4. Scenario & behavioural

Practical problems, ethics and stakeholder communication.

Most-asked questions

Most-asked Chartered Accountant interview questions

12 of the questions Chartered Accountant candidates are asked most often in India. Practise answering each one out loud in the timed practice above.

  1. 1. What is the difference between Indian GAAP, Ind AS and IFRS?
  2. 2. Explain the difference between statutory audit, internal audit and tax audit.
  3. 3. What is materiality in auditing, and how do you determine it?
  4. 4. How does revenue recognition work under Ind AS 115?
  5. 5. What is the difference between provision, contingent liability and reserve?
  6. 6. Explain the difference between direct and indirect taxes with examples.
  7. 7. What is GST, and how do input tax credit and the GST returns work?
  8. 8. What is deferred tax, and when do deferred tax assets/liabilities arise?
  9. 9. What is the difference between depreciation as per the Companies Act and the Income Tax Act?
  10. 10. Explain the key components of a cash-flow statement.
  11. 11. What are internal controls, and why do auditors test them?
  12. 12. How would you handle a situation where you find a misstatement during an audit?
How to prepare

How to prepare for your Chartered Accountant interview

Be thorough on accounting standards (Ind AS / IFRS) and how key ones — revenue, leases, financial instruments — work.

Know audit deeply if applying to a firm: the audit process, internal controls, materiality, sampling and documentation.

Stay current on taxation: income tax, GST, TDS, deferred tax and any recent Budget / regulatory changes.

Be ready for practical scenarios and ethics questions — judgement and integrity are heavily assessed for CAs.

Brush up on your articleship experience; expect detailed questions on the work you actually did.

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Interview prep guides

Chartered Accountant interview — FAQs

What questions are asked in a Chartered Accountant interview?

Common Chartered Accountant interview questions include: What is the difference between Indian GAAP, Ind AS and IFRS? Explain the difference between statutory audit, internal audit and tax audit. What is materiality in auditing, and how do you determine it? How does revenue recognition work under Ind AS 115? Interviews usually run across 4 rounds — Accounting & standards, Audit & assurance, Taxation round, Scenario & behavioural. Practise them with the free timed practice on this page.

How many rounds are in a Chartered Accountant interview?

A typical Chartered Accountant interview has 4 rounds: Accounting & standards (Ind AS / IFRS, financial statements and the accounting cycle.); Audit & assurance (Audit process, internal controls and materiality.); Taxation round (Direct tax, GST and recent regulatory changes.); Scenario & behavioural (Practical problems, ethics and stakeholder communication.).

How do I prepare for a Chartered Accountant interview?

To prepare for a Chartered Accountant interview: Be thorough on accounting standards (Ind AS / IFRS) and how key ones — revenue, leases, financial instruments — work. Know audit deeply if applying to a firm: the audit process, internal controls, materiality, sampling and documentation. Stay current on taxation: income tax, GST, TDS, deferred tax and any recent Budget / regulatory changes. Then rehearse every question out loud with the timed practice on this page before the real thing.

What skills do I need for a Chartered Accountant role?

Core Chartered Accountant skills tested in interviews include Ind AS / IFRS, Auditing, Direct Tax, GST, Financial Reporting, Internal Controls, Tally. OnJob shows you exactly which of these skills stand between you and a 100% match on every live Chartered Accountant job.

Is the Chartered Accountant mock interview practice free?

Yes. The questions, the answer guidance and the timed practice on this page are free and need no signup. With a free OnJob account you can also take timed role tests and free certification tests. Personalised AI role and skill tests are part of the paid plans.

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