Harsh Nahar Jain – Guide to how to prepare for a technical interview for Articleship

Youtube Channel Link: https://www.youtube.com/channel/UCBUo57rnwxIbLo0C6ZwP_Eg

1. What is Grill Interview or technical interview at big 4

2. Sequence of rounds in a big 4

a. Online Test
b. Group Discussion round
c. HR Round
d. Technical Interview

Youtube Video Link: https://www.youtube.com/watch?v=u18qwVC-4y0

3. Points a, b, and c are discussed in my previous video so reference to that particular video is
above.

4. Discuss about the time that I got for preparation of technical interview also mentioning that it
was my very first technical interview (Will be discussed on my Youtube Channel)

5. What are things one should prepare for a technical Interview –his will totally depends under
which field you have applied for articleship

6. So there are 2 major areas where you can do your articlehsip

Audit Taxation

7. So if you have applied for Audit you should study about the following subjects:
a. Accounts
b. Companies Act, 2013
c. Direct Taxation
d. Indirect Taxation
e. Audit
8. For Accounts what you have to study?
a. All Accounting standards
b. Brief overview of Ind AS which may include
Harsh Nahar Jain – Guide to how to prepare for a technical interview for Articleship
i. What are IND AS
ii. Applicability of IND AS on Companies that is roadmap of IND AS
iii. How many IND AS are notified by the government
iv. Some other general questions such as is IND AS applicable to Banks and
Insurance companies
9. Questions relating to Companies Act, 2013 that can be asked?
a. Majorly on Sections relating to CARO
b. CARO 2020, few basic questions can also be asked
c. Schedule III format of Companies Act, 2013
d. Sections pertaining to CSR
e. Definitions such as
i. Private Company
ii. Public Company
iii. Small Company

10. Question relating to Direct Taxation would be mainly focused on

a. Tax Audit eligibility u/s 44AB
b. Various of Tax Audit forms such as 3CA, 3CB and 3CD (Just google the basics)
c. What is exactly Tax Audit (You can use google this)
d. TDS Due Dates and rates
e. Chapter VI – A Deductions
f. Other General questions such as
i. Depreciations questions such as half depreciation and full depreciation
ii. Standards Deduction rate under IFHP and Income From Salaries
iii. Some amendments covered under the recent budget such as DDT Scrapped and
Taxability of Dividend

11. Questions relating to Indirect Taxation would be mainly focused on

a. What is GSTR-1 and GSTR – 3B
b. What is composition Scheme
c. Applicability of GST
d. What is Input Tax Credit and Blocked credit
e. What is GST Audit (You can google this only basic info)
f. How can ITC be utilized and rates of GST

12. Questions relating to Audit would be mainly Focused on

a. Standards on Auditing
b. What is Audit and professional skepticism
c. What are the various audit opinions
i. Unmodified
ii. Adverse
Harsh Nahar Jain – Guide to how to prepare for a technical interview for Articleship
iii. Disclaimer Opinion
d. What are the various stages of Audit and a brief Description of the same
i. Planning
ii. Execution
iii. Reporting
e. Stages of Audit procedures performed
i. Walkthrough
ii. Control Testing
iii. Substantive Procedures