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Bengaluru, India

  1. Home
  2. Screening questions
  3. Accountant

People and finance

Screening questions for accountants.

An accountant’s first round should show three things: they can run a clean month-end close, they catch errors before anyone else does, and they can explain a number to someone who doesn’t read a balance sheet. All of it can be talked through. None of it needs a calculator.

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Scorecard · Accountant
  • Month-end close · Intermediate30%
  • Reconciliation · Intermediate25%
  • Catching errors · Intermediate25%
  • Explaining numbers · Intermediate20%
Interview
Video, AI-led
Length
About 20 minutes
Language
English

AI-led follow-ups can ask “and then what?” at each step of a close, which is where real experience shows.

What to screen for

What the first round should tell you.

Month-end close
A close that runs late or gets reopened holds up everyone downstream. They should know the steps and the order.
Reconciliation
Balances that don’t tie out are where errors, and sometimes fraud, hide.
Catching errors
Good accountants notice a number looks wrong before they can prove it.
Explaining numbers
Managers act on what finance tells them. If they can’t follow it, the work is wasted.

The questions

8 questions, and how to judge the answers.

Ask them in order. Listen for specifics: what happened, what they did, how it ended.

  1. 01

    Walk me through your month-end close, from the first day to sign-off.

    Strong answer

    Gives an ordered sequence: cutoffs, accruals and prepayments, reconciliations, trial balance review, variance review, then reporting. Knows who they depend on and where it usually slows down.

    Weak answer

    Lists tasks in no particular order, or describes only their own small piece.

  2. 02

    A bank reconciliation won’t tie out, and the difference is small. What do you do?

    Strong answer

    Investigates anyway: timing items, duplicates, transposed figures and bank fees. Won’t book a balancing entry without knowing what it is.

    Weak answer

    Writes it off as immaterial without looking.

  3. 03

    Tell me about an error you caught before it reached the reports. How did you spot it?

    Strong answer

    Names the specific signal, like an expense line far above its usual level, traces it to the cause, and fixes the process so it doesn’t recur.

    Weak answer

    Can’t name one, or the error was pointed out by someone else.

  4. 04

    A department head asks why their costs are over budget this quarter. How do you explain it?

    Strong answer

    Gives the answer in one sentence, breaks it into a few drivers in plain words, and separates timing differences from real overspend.

    Weak answer

    Sends a spreadsheet and talks in debits, credits and accrual reversals.

  5. 05

    How do you decide what needs an accrual at month end?

    Strong answer

    Looks for goods or services received but not yet invoiced, checks open purchase orders and asks budget holders, and reverses accruals the following month. Treats materiality as a judgment call.

    Weak answer

    Only accrues when an invoice is already in hand.

  6. 06

    Close to a deadline, you find a colleague’s journal entry that doesn’t look right. What do you do?

    Strong answer

    Asks the colleague first, checks the support, and raises it with the controller if it isn’t resolved, even if that delays the close.

    Weak answer

    Lets it through to hit the deadline.

  7. 07

    Tell me about a control that worked well, and one that people found a way around.

    Strong answer

    Names real controls like segregation of duties, approval limits or reconciliation review, and explains honestly why one failed in practice.

    Weak answer

    Speaks in textbook terms with no example from their own work.

  8. 08

    Tell me about a slow or manual part of your work that you improved.

    Strong answer

    Describes the before and after, like replacing a manual matching exercise with a standard report, and how they checked it gave the same results.

    Weak answer

    Talks about wanting to automate things without having done it.

Before the interview

Screening questions

  • Do you hold a professional accounting qualification, or are you studying for one? (Multiple choice)
  • Which accounting software have you used day to day? (Short text)
  • Upload your résumé (PDF)

Quick facts to read alongside the interview. They aren’t scored.

Listen for

Red flags

  • Treats unexplained differences as normal (“it’s always a bit off”).
  • Can’t describe a close in order, only in fragments.
  • Talks down to non-finance colleagues when describing how they explain numbers.

Avoid

Common mistakes

  • Giving a spreadsheet or arithmetic test in the first round. Process and judgment matter more at this stage.
  • Assuming a qualification means close experience. Ask about the actual close they ran.
  • Ignoring communication. Accountants spend a lot of time explaining numbers to people outside finance.

Use this in LessRounds

Turn this page into an interview.

Paste the questions into a scripted interview, add the scorecard skills, and share one link. Every accountant candidate gets the same questions, and you get a score for each skill with the quote behind it.

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Questions

Can I screen an accountant without a technical test?

Yes, in a first round. Ask them to talk through a close, a reconciliation that didn’t tie out and an error they caught. The detail in those answers tells you how they work. Save practical tests for later rounds.

What’s the difference between an accountant and a bookkeeper?

A bookkeeper records transactions and keeps the ledgers accurate. An accountant builds on that: closes the books, handles accruals and adjustments, prepares reports and explains the results. See our bookkeeper screening questions for that role.

Related roles

  • BookkeeperEight first-round questions for bookkeepers on weekly routines, reconciling accounts and chasing missing receipts, with strong and weak answers and red flags.
  • Data analystEight spoken first-round questions for data analysts on framing questions, checking data and explaining findings, with strong and weak answers and red flags.
  • HR generalistEight first-round questions for HR generalists on complaints, investigations, policy and confidentiality, with strong and weak answers and a weighted scorecard.

First rounds run on LessRounds.

Start with 10 free interviews a month. No card, no sales call.

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