Accountant interview questions and scorecard
US context for accountant interview questions, federal rules as of 30 Oct 2026.
Use these 12 questions to interview an accountant the same way every time. Ask all candidates the same questions, score each answer from 1 to 4 against the notes below, and decide on the total, not on first impressions. Pick 8 to 10 questions per interview.
At a glance
- Match the questions to your accountant job description: one question per must-have.
- Score each criterion right after the interview, before you talk to other interviewers.
- Follow up with "What did you personally do?" to separate individual work from the team's.
Questions
| # | Question | A good answer shows | Red flags |
|---|---|---|---|
| 1 | Walk me through your month-end close. | Steps, timeline, review | Cannot describe |
| 2 | How do you reconcile a bank account that does not match? | Identifies timing items, errors, follows up | Plugs the difference |
| 3 | When do you accrue an expense? | Matching principle, evidence | Confuses with cash |
| 4 | How do you treat a prepaid expense? | Asset, amortizes over the period | Expenses at once |
| 5 | Have you seen an error that could be fraud? What did you do? | Escalated, preserved evidence | Ignored or fixed quietly |
| 6 | What controls would you want in accounts payable? | Approvals, three-way match, separation of duties | Cannot name any |
| 7 | A manager asks you to move a transaction to a different period. What do you do? | Refuses improper timing, escalates | Complies |
| 8 | Tell me about a close deadline you nearly missed. | Early warning, prioritized, fixed process | Last-minute heroics only |
| 9 | How do you handle audit requests? | Organized files, answers fully, tracks open items | Disorganized |
| 10 | Explain a variance to a non-finance manager. | Clear driver, amount, action | Jargon |
| 11 | Tell me about an improvement you made to a process. | Measured before and after | No metric |
| 12 | What accounting software do you know best? | Specific modules and depth | Only names |
Scorecard (1 to 4)
| Score | Meaning |
|---|---|
| 1 | Weak: no relevant example, or a red flag |
| 2 | Partial: general or hypothetical answer, little evidence |
| 3 | Good: a real, specific example that meets the standard |
| 4 | Strong: specific, repeated evidence and clear reasoning |
| Criterion | Questions | What a 4 looks like | Score |
|---|---|---|---|
| Technical accounting | 1, 2, 3, 4 | Accurate GAAP and reconciliation reasoning | |
| Controls and ethics | 5, 6, 7 | Respects segregation of duties and escalates | |
| Close and deadlines | 8, 9 | Plans, prioritizes, delivers | |
| Communication | 10, 11, 12 | Explains numbers to non-accountants | |
| Total | / 16 |
Suggested rule: shortlist candidates whose average is 3 or higher with no criterion at 1. Change the rule before the first interview, not after.
Run it as a video interview on LiveRec
Open the candidate and choose Schedule interview, then choose Video and pick LiveRec video, which needs no link. After the call, open the interview and choose Submit feedback to give star ratings for Technical skills, Communication skills and Culture fit, a Decision and your comments; paste your scorecard result into the comments. Recorded LiveRec video interviews are deleted 90 days after the interview as standard, so tell candidates before you record. See Schedule an interview, private notes and feedback and recordings.
Fair interviewing
Ask only job-related questions, the same ones of every candidate. Keep questions about age, family plans, religion, disability or national origin out of the interview. See illegal interview questions.
Next step
Copy the scorecard into your interview scorecard template, then schedule the first interviews. For the method, read the structured interview guide.
Related guides
Sources
- US OPM, Structured Interviews: https://www.opm.gov/policy-data-oversight/assessment-and-selection/structured-interviews/
- EEOC, Prohibited Employment Policies/Practices: https://www.eeoc.gov/prohibited-employment-policies-practices
- Uniform Guidelines on Employee Selection Procedures, 29 CFR Part 1607: https://www.ecfr.gov/current/title-29/subtitle-B/chapter-XIV/part-1607
This is general information, not legal, tax or immigration advice. Rules change and your situation may differ. Consult a licensed attorney or qualified adviser.