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.
The CA Articleship Interview is designed to test both your technical knowledge and personal attributes. It generally comprises three rounds:
This round focuses on your personality, communication skills, and attitude. The questions in this round are mostly personal and HR-based.
This round tests your knowledge of accounting, taxation, auditing, and other core CA subjects.
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.
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.
This round tests your personality, confidence, and attitude. Some common questions include:
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."
Keep it brief and focus on your background without going into unnecessary details.
Research about the firm beforehand and mention how their work culture aligns with your goals.
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."
Highlight your strengths, such as:
Creativity and innovation
Detail-oriented approach
Adaptability to new situations
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."
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:
Accounting Standards (AS)
Standards on Auditing (SA)
Income Tax (TDS, Deferred Tax, etc.)
Goods and Services Tax (GST)
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.