The way

to the
Big 4s
Which field to choose for
articleship?
• This is highly subjective and depends on your field of interest and what
you would like to focus on in your future .

• If your inclination is more towards legal provisions and compliances

would be better for you . This also helps if you would like to start your
own practice in the near future .

• Audit provides a more overview of all fields and would give you the
required insight into the business models of various industries . It
makes you a master of all fields .

• Looking at the other two fields of articleships , M&A and Transfer

Pricing , you should go for it if you are sure of being a specialist in that
field in the future . Otherwise you will end up missing up on other areas
of Tax and Audit . But if it is a field you would strongly like to work
in , doing an articleship would definitely make you a specialist in it
The interview process
– Round 1
• This is the aptitude test round and you
would mostly given with a link to
attempt this test when you first apply in
any of the Big 4

• What questions to expect ?

 Related to communication skills .
 General knowledge
 Ethics
 Problem solving ( What would you
do – kind of situations )

During the lockdown this round was

held online itself and it consists of
30-40 MCQs .
What next ?
• If you happen to clear the
round , they will reach out to
you via email or call. Make sure
you keep yourself available
during this time .

• The next round is called the

technical round and is usually
taken by the HR department of
the firm .
Technical round
• What is it like ?
 Due to the lockdown situation , this round was also conducted
online on Microsoft Teams . There would send you the link
along with the date and time for the same .
 Make sure to be formally dressed for the call . They take the
call if they would like to conduct the session with the camera
switched on or off .
 Initial questions
 The first few questions could be like – Introduce yourself or tell me
more about yourself .
 They can ask you about your college , your involvement in certain
events and programs .
 If you do tell them that you did participate , they might ask you
questions on what was your role and what did you learn from it .
 • General questions relating to Inter CA curriculum
 This typically tests your overall knowledge of the CA syllabus
Accounts
• Questions related to Accounting
standards and various
accounting treatments are a
favourite

• They may also tell you to talk

about any one Accounting
Standard and tell whatever you
know.

• Make sure to have a thorough

revision of AS .
Law related
questions
• The requirements or statutory compliances can
be asked .
• During my interview , CARO requirements and
CSR eligibility for a company were asked .
• Companies Act part of the law syllabus is very
essential to revise before appearing for the
interview .
• Also make sure to have knowledge about the
recent amendments that might have taken place
since your exam or weren’t tested from exam
point of view .
Tax related
• Questions related to the rates , eligibility , or amendments od the same are
favourite questions .

• Make sure to have thorough revision before the interview .

• If you are giving an interview to be hired in the Tax department .

• Questions would be asked in a very detailed manner on the same .

• Also if you are applying for the tax department , do decide if you would
like to go for Direct tax , Indirect tax or any other sub field . They do ask
about that .
Audit related
If you are applying for the Assurance
departments , you would get loads of
questions from this field .Questions
like
 What is Audit ?
 Why do we need to Audit ?
 Why did you choose Audit over
the other fields ?
 How would you audit a
particular Financial item ?
 Briefing about audit of a
particular entity
 How would you handle various
problems or conflicts in an audit?
 Requirements of a particular
Standard on Auditing
 Indepth questions on SAs
Other related
questions
• Some other questions included
 How is audit conducted in an automated
environment ?
 Questions relating to your understanding of
Excel eg: VLOOKUP or SUMIF formula
 Other problem solving questions like
“ You are working on a client and your senior
gives you work on some other client as well .
How would you approach him given that you
already have too much on your hands ? How do
you plan to prioritise in case you have to do
both of them ?”
What after The rounds after this include Group Discussion or an interview
•
with the partner .

this ? • These rounds can be subjective . Sometimes these might not be

conducted .
• From my experience , I got a mail regarding my offer after the
technical round itself so it really depends .
Other tips for the
interview
• If you get stuck on a question , be frank and let them
know . They would ask another question instead of
giving really vague answers .

• Make sure you tell them whatever you know on a

particular topic .

• Other than that , just relax and keep your mind calm .
It will bring out the best in you .

• All the best for the future to

everyone .