Accountant interview questions
An accountant interview should test technical accounting knowledge, accuracy habits, and how the candidate handles deadlines and discrepancies. Use a short practical exercise, such as a reconciliation or journal entry problem, alongside behavioral questions.
What to assess
Behavioral questions
Tell me about a significant error you found in the books. How did you find and fix it?
What it reveals: Shows investigative skill and attention to detail.
A strong answer: Explains the detection method, root cause, correction, and the control added to prevent it.
Describe a month-end close that went badly. What did you change afterward?
What it reveals: Reveals process improvement mindset.
A strong answer: Names a specific bottleneck and a concrete fix like a checklist or earlier cutoff.
Tell me about a time you had to explain a financial issue to a non-finance manager.
What it reveals: Tests communication skills.
A strong answer: Used plain language and focused on the business impact.
Give an example of a process you automated or simplified.
What it reveals: Shows efficiency and system skills.
A strong answer: Describes the tool used and time or error reduction achieved.
Tell me about a time you worked with auditors. What went well and what did not?
What it reveals: Tests audit readiness.
A strong answer: Organized documentation, responsive communication, and learnings for next year.
Role-specific questions
Walk me through the journal entries to record prepaid insurance and its monthly expense.
What it reveals: Checks accrual accounting fundamentals.
A strong answer: Debit prepaid asset and credit cash at payment, then monthly debit insurance expense and credit prepaid.
What is the difference between accrual and cash basis accounting, and when does it matter?
What it reveals: Tests core concepts.
A strong answer: Accurate explanation with an example of how timing changes reported results.
How do you approach a bank reconciliation that will not balance?
What it reveals: Tests troubleshooting method.
A strong answer: Checks outstanding items, timing differences, duplicates, transpositions, and bank errors systematically.
How do the three main financial statements connect?
What it reveals: Tests understanding of statement linkage.
A strong answer: Net income flows to retained earnings and the cash flow statement reconciles changes in balance sheet cash.
Which accounting systems and Excel functions do you use most?
What it reveals: Checks practical tool skills.
A strong answer: Names systems like QuickBooks, NetSuite, or similar and functions like XLOOKUP, pivot tables, and SUMIFS.
Situational questions
A manager asks you to record revenue for a deal that has not closed yet so the month looks better. What do you do?
What it reveals: Tests ethics and courage.
A strong answer: Declines, explains the accounting rules, and escalates if pressured.
You discover a vendor was paid twice last quarter. What steps do you take?
What it reveals: Tests problem handling.
A strong answer: Confirms the duplicate, contacts the vendor for refund or credit, corrects the books, and reviews the control gap.
Close deadline is tomorrow and a key reconciliation still has an unexplained variance. What do you do?
What it reveals: Shows judgment under deadline.
A strong answer: Tells the manager early, documents what is known, and does not plug the difference without disclosure.
Motivation and fit
What part of accounting do you find most satisfying?
What it reveals: Checks fit with the role's daily work.
A strong answer: Honest answer that aligns with responsibilities.
How do you stay current with accounting and tax changes?
What it reveals: Shows professional development.
A strong answer: Mentions CPE, publications, or professional groups with examples.
Red flags
- Willing to plug or force numbers to balance
- Cannot explain basic accrual entries
- Vague about their role in close or audits
- Careless about confidentiality of financial data
Questions not to ask
- Have you ever declared bankruptcy? — some states restrict this, and federal law limits using bankruptcy against applicants; consult your state's rules before any credit-related screening
- Are you planning to have children before busy season? — pregnancy and family status discrimination risk
- What is your religion? Will you need time off during tax season? — religious discrimination risk; ask only about availability for stated hours
- How old were you when you got your CPA? — age discrimination risk
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Frequently asked questions
Should I give accountant candidates a skills test?
A short practical test, like a reconciliation or a few journal entries, is a fair way to verify skills. Use the same test for every candidate and keep it focused on the job.
Does an accountant job description need to require a CPA?
Only if the role signs off on audits or needs licensed work. For many small-business accounting roles, listing CPA as a nice to have attracts more qualified applicants.
Can I run a credit check on accountant candidates?
Federal law requires written consent and specific notices, and several states and cities limit credit checks for hiring. Check your state's rules before including one in your process.