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CA Articleship Interview, Tips, Rounds, and Sample Questions

CA Articleship Interview is a crucial step for CA students. Learn about interview rounds, common questions, and preparation tips to confidently secure your articleship in a reputed firm.
authorImageMridula Sharma2 Apr, 2025
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CA Articleship Interview

The CA Articleship Interview is one of the most crucial steps in a CA student's journey. It is the bridge between theoretical learning and practical application. A well-prepared student not only secures a position in a reputed firm but also gains exposure that shapes their professional career. 

The interview process can be daunting, but with the right preparation, confidence, and mindset, you can ace it effortlessly. This guide will help you understand the different rounds, the questions asked, and how to present yourself effectively.

CA Articleship Interview

The CA Articleship Interview is designed to test both your technical knowledge and personal attributes. It generally comprises three rounds:

1. HR Round

This round focuses on your personality, communication skills, and attitude. The questions in this round are mostly personal and HR-based.

2. Technical Round

This round tests your knowledge of accounting, taxation, auditing, and other core CA subjects.

3. Director/Partner Round

This is the final round, where top-level management assesses whether you are a good fit for their firm. It may involve both HR and technical questions.

Basic Things to Keep in Mind Before CA Articleship Interview

Before appearing for the CA Articleship Interview, keep the following things in mind:

Formal Dress Code

First impressions matter. Dress in professional attire, formal shirts, trousers, and polished shoes for men; a formal suit or a simple yet professional outfit for women. Your grooming should be neat and presentable. 

Good Internet Connectivity

If your interview is online, ensure you have a stable internet connection. Test your mic, camera, and software (Zoom, Google Meet, etc.) beforehand to avoid last-minute glitches.

Be Confident 

Confidence is key. Even if you don’t know an answer, maintain composure and answer logically. The interviewers assess your approach, not just your answers. 

Join Before Time 

Punctuality reflects professionalism. Arrive at the venue or log in at least 5 minutes before the scheduled time.

CA Articleship HR Round

This round tests your personality, confidence, and attitude. Some common questions include:

Tell Me Something About Yourself

Start with a polite greeting and introduce yourself professionally. Mention your educational background, achievements, and goals.

Example Answer: "Hi Sir/Mam, thanks for giving me an opportunity to introduce myself. My name is Hemant Somani. I recently cleared my CA Intermediate examination in Jan'25 attempt with flying marks, securing AIR 16 and exemptions in six papers. I am looking for an articleship in an esteemed firm where I can enhance my skills."

Tell Me About Your Family

Keep it brief and focus on your background without going into unnecessary details.

Why Do You Want to Join Us?

Research about the firm beforehand and mention how their work culture aligns with your goals.

Are You Willing to Work Outside Office Hours? How Will You Manage Studies?

A well-balanced answer should show your commitment to both work and studies.

Example Answer: "Sure, Sir. I am fully committed to working outside office hours when required. I will manage my studies through late-night sessions and recorded lectures, ensuring flexibility."

What Makes You Different from Others?

Highlight your strengths, such as:

  • Creativity and innovation

  • Detail-oriented approach

  • Adaptability to new situations

Why Are You Choosing the Audit Department?

If you are interested in audit, express your enthusiasm for dynamic work environments.

Example Answer: "Audit provides new challenges and learning opportunities, keeping me engaged rather than performing repetitive tasks."

CA Articleship Technical Round

The CA Articleship Technical Round is the most crucial part of the interview process, where the interviewer evaluates your technical knowledge in accounting, taxation, and auditing. This round tests your conceptual understanding and ability to apply theoretical knowledge to practical situations.

The CA Articleship Interview technical round generally includes questions on:

  1. Accounting Standards (AS)

  2. Standards on Auditing (SA)

  3. Income Tax (TDS, Deferred Tax, etc.)

  4. Goods and Services Tax (GST)

  5. Corporate Compliance (Schedule III, CARO 2020, CSR, etc.)

The following are some sample questions to help you in CA Articleship Interview technical round:

Question

Hint

In Which Accounting Standards you are most comfortable? Explain that accounting standard

 

Explain accounting standard 17

Segment reporting limits

Which Accounting Standards deal with Borrowing Cost?

AS 16

If you are purchasing Shares of the Company, and took a Loan for it, Whether that interest on Loan will be Capitalised on shares?

(NO, Explain Qualifying Assets as per AS 16)

Explain the Concept of Deferred Tax

Discuss how deferred tax arises due to temporary differences between accounting income and taxable income, leading to deferred tax assets or liabilities

What are the recent amendments in Schedule 3? Finance Act?

 

AS 19? What is Finance Lease Vs Operating Lease?

 

JV of Sales Return

1) sales return to debtors 2) inventory to COGS

Accounting Standards (Major ones are 2,7,9,10,17,19,20,22)

 

What valuation method is used in retail stores?

FIFO

Which costs are not included in inventory valuation? And which are not included?

 

CARO 2020 Applicability?

 

CSR Applicability

 

What is Auditing?

 

Why is a Bank Reconciliation Statement prepared?

 

Test of control vs test of detail?

 

What is the difference between depreciation and amortization?

 

What are the different types of audit procedures?

Risk Assessment Procedures:

Test of control

Substantive Procedures

Cracking the CA Articleship Interview requires a combination of technical knowledge, confidence, and professionalism. Preparing well in advance and understanding the nature of questions will help you perform better. Stay confident, dress well, and be punctual to leave a lasting impression.

Also Read:
CA Intermediate Exam Form 2025 CA Intermediate Exam Date 2025
CA Intermediate Registration 2025 CA Intermediate Admit Card
CA Intermediate Eligibility Criteria CA Intermediate Syllabus
CA Intermediate Exam Pattern CA Intermediate Result

CA Articleship Interview FAQs

How should I introduce myself in a CA Articleship Interview?

Start with a polite greeting, mention your name, educational background, achievements, and goals.

What are the key topics for the CA Articleship Technical Round?

Focus on Accounting Standards, Auditing, Income Tax (TDS, Deferred Tax), and GST.

What are some tips to crack the CA Articleship HR Round?

Be confident, dress formally, research the firm, and prepare answers for common HR questions.

Why is the Audit Department a good choice for CA Articleship?

Audit provides dynamic work exposure, problem-solving opportunities, and practical learning experiences.
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