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Chartered Accountant interview questions & mock practice

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 with OnJob's free AI mock interview and get instant, specific feedback before the real one.

Ind AS / IFRSAuditingDirect TaxGSTFinancial ReportingInternal ControlsTally
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 your AI mock interview.

  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.

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. Practice all of them with instant AI feedback using OnJob's free mock interview.

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 run a full AI mock interview on OnJob to rehearse out loud and get instant, specific feedback 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 OnJob's Chartered Accountant mock interview free?

Yes. OnJob's AI mock interview is free to start (₹0) and gives you instant feedback on your answers. Pro (₹99/month) adds unlimited interview-prep AI alongside recruiter tracking and unlimited applications.

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