By the SmartStartBusiness Editorial Team · Last updated: 22 June 2026
About Chartered Accountant interviews in India
CA interviews in India — for the Big 4 (Deloitte, EY, KPMG, PwC), mid-tier audit firms, or industry finance roles — test technical depth in auditing standards, direct and indirect tax, and accounting standards (Ind AS), alongside your articleship experience. Expect questions that move from a concept to its practical application and an ethics scenario. Interviewers value clarity, up-to-date knowledge of the law, and professional scepticism. Quote the relevant standard or section where you can, and use real examples from your articleship.
🎯 CA Interview Tips
Standards ColdRevise Ind AS, GST, the Companies Act and direct tax — panels test depth, not definitions.
Audit JudgementReason through materiality, risk assessment and a tricky audit scenario step by step.
Practical NumbersExpect quick questions on ratios, deferred tax, consolidation and cash-flow treatment.
Ethics MatterDemonstrate independence and professional scepticism — CA panels weigh integrity heavily.
🔧 Technical Questions
Technical Question 1
What is the difference between a statutory audit and a tax audit?
💡 How to answer: A statutory audit is required under the Companies Act 2013 and reports whether the financial statements give a true and fair view (opinion under SA 700). A tax audit under Section 44AB of the Income Tax Act applies once turnover/receipts cross prescribed limits and reports in Form 3CA/3CB and 3CD on compliance with tax provisions. Different laws, objectives, formats and thresholds — make that distinction clearly.
Technical Question 2
Explain the difference between Ind AS and the older Indian GAAP.
💡 How to answer: Ind AS are India's IFRS-converged standards, applied in phases based on net worth/listing. Versus old AS, Ind AS emphasises fair value over historical cost, substance over form, and far more disclosure. Examples: financial instruments at fair value (Ind AS 109), revenue recognised on the 5-step model (Ind AS 115), and lessees recognising right-of-use assets (Ind AS 116). Name a concrete difference rather than speaking generally.
Technical Question 3
How does GST input tax credit work, and when is it blocked?
💡 How to answer: ITC lets a registered person reduce output GST by tax paid on inputs, provided the supply is used for business, a valid tax invoice exists, the supplier has paid tax and filed (reflected in GSTR-2B), and the recipient files returns. Credit is blocked under Section 17(5) — for example motor vehicles (with exceptions), personal consumption, food and beverages, and works contracts for immovable property. Mention the matching/2B reconciliation discipline.
Technical Question 4
What is deferred tax and why does it arise?
💡 How to answer: Deferred tax arises from timing/temporary differences between accounting profit and taxable profit — items recognised in different periods for books vs tax. A deferred tax liability arises when tax is postponed (e.g. higher depreciation under the Income Tax Act than in books); a deferred tax asset arises from deductible differences or carried-forward losses, recognised only if future taxable profit is probable. It's governed by Ind AS 12 / AS 22.
Technical Question 5
Walk me through the audit process from planning to reporting.
💡 How to answer: Accept/continue the engagement and assess independence, understand the entity and its controls, assess risk of material misstatement, set materiality, design and perform tests of controls and substantive procedures, gather sufficient appropriate evidence, evaluate misstatements, form the opinion, and issue the report (per SA 700/705/706). Maintain documentation and professional scepticism throughout.
Technical Question 6
What is the difference between TDS and TCS, with examples?
💡 How to answer: TDS (Tax Deducted at Source) is deducted by the payer when making specified payments — salary (192), contractor payments (194C), professional fees (194J) — and deposited against the payee's PAN. TCS (Tax Collected at Source) is collected by the seller on certain sales (e.g. scrap, or 206C(1H) on sale of goods above the threshold). One is on payments out, the other on receipts; mention rates, due dates and the return forms (24Q/26Q vs 27EQ).
Technical Question 7
How do you distinguish capital expenditure from revenue expenditure, and why does it matter?
💡 How to answer: Capital expenditure creates or enhances an enduring asset (machinery, a major upgrade) and is capitalised and depreciated; revenue expenditure is for day-to-day running (repairs, rent, salaries) and is fully expensed in the period. The distinction affects profit, the balance sheet, depreciation and taxable income — misclassification distorts both the P&L and tax. Give a borderline example like a repair vs an improvement.
Technical Question 8
What are the key reporting requirements under CARO 2020 in a statutory audit?
💡 How to answer: The Companies (Auditor's Report) Order 2020 requires the auditor to report on specific matters in addition to the main opinion — fixed assets/PPE and title deeds, inventory, loans and advances, statutory dues and defaults, related-party compliance, fraud reported, and going-concern-related observations. It increases transparency on red-flag areas; be ready to mention a few clauses rather than reciting all.
🧠 Behavioural Questions
Behavioural Question 1
Tell me about your articleship — what exposure did you get?
💡 How to answer: Structure it: the firm and its profile, the verticals you worked in (statutory audit, internal audit, tax, GST, ROC), the kinds of clients (size, industry), tools used (Tally, SAP, audit software), and a specific assignment where you added value or caught an issue. Connect the exposure to the role you're applying for.
Behavioural Question 2
Describe a time you found a material misstatement or a fraud indicator.
💡 How to answer: Use STAR. Explain the procedure that surfaced it (variance analysis, ledger scrutiny, vouching, confirmation), how you escalated within the team while keeping professional scepticism and confidentiality, and the resolution. Show judgement and integrity, not just procedure-following.
💡 Situational Questions
Situational Question 1
A client pressures you to sign off on accounts you are not comfortable with. What do you do?
💡 How to answer: Stand on professional ethics and independence. Document your concern, gather the evidence, discuss with the engagement partner, and ask the client for support or adjustments. If unresolved and material, the appropriate response is a modified opinion (qualified/adverse/disclaimer) — never sign a clean report you don't believe. Integrity over the relationship; the ICAI code is non-negotiable.
Situational Question 2
You discover a GST filing error from a previous quarter. How do you handle it?
💡 How to answer: Assess the nature and impact — short payment, excess ITC, or a classification error. Correct it through the permitted route: amend in a subsequent GSTR-1/3B, pay any shortfall with interest under Section 50, reverse ineligible ITC, and reconcile with GSTR-2B and the books. Communicate transparently with the client and document the correction. Fix it properly rather than hiding it.
💰 Salary Questions
Salary Question 1
What is your expected CTC as a qualified CA?
💡 How to answer: Anchor on market: fresher CA roughly ₹7–12 LPA (Big 4 / industry, higher with rank or a strong articleship), 2–4 years ₹12–20 LPA, and more in FP&A, deals or industry finance leadership. Ask for the budgeted band first and reference your domain (audit, direct/indirect tax, Ind AS) and any specialisation as leverage.
🎤 Ask Interviewer Questions
Ask Interviewer Question 1
What is the mix of audit, tax and advisory work in this role?
💡 How to answer: Shows you're thinking about your development. Reveals whether you'll specialise or stay broad, and the kind of clients and complexity you'll handle.
Ask Interviewer Question 2
How does the firm support continuing professional development and Ind AS/GST updates?
💡 How to answer: Signals you want to keep your technical knowledge current — important in a field where the law changes constantly — and tells you about the learning culture.