“Before the interview, we would like you to do a short one-hour exercise.” This sentence is increasingly common in French accounting firms, including in practices of just a few people. The partner wants to check, before investing time, that the candidate can post year-end entries, check a VAT return or read a balance sheet. For the candidate, it is a test that can be prepared, provided you know what it contains. This article explains why firms test, describes the most common formats, goes over the technical points to master in accounting and tax, proposes a one-week revision plan and shows what the test says about your CV.
Why firms test before the interview
Three reasons lead firms to test candidates.
Checking what the CV claims. A CV may announce a portfolio of sixty client files “from bookkeeping to year-end accounts”; a one-hour test shows whether the candidate has really mastered year-end entries or the tax return package. Partners who have been disappointed by a hire often introduce a test to avoid a repeat.
Saving time. In a small firm, the partner does the recruiting. A written test means only candidates at the right level are invited to interview, without the partner spending their evenings on it.
Comparing objectively. The same exercise for all candidates provides a basis for comparison, useful when backgrounds are very different (BTS, DCG, master’s, career change).
The large networks use more online tests of reasoning, English or personality; accounting firms prefer exercises close to the real work.
The most common test formats
The written exercise on paper or computer, lasting one to two hours, at the firm: a series of entries to post, a year-end case, a return to check.
The online questionnaire, sent before the interview: multiple-choice or short-answer questions on accounting, VAT, corporation tax and company law.
The software exercise, rarer: entering documents in the firm’s software, carrying out a bank reconciliation, matching an account.
The oral case, during the interview: the partner presents a situation (a client who wants to switch to corporation tax, a wrongly worded invoice) and asks how you would react.
The payroll test, in firms with a payroll department, for positions that include handling payslips. For this aspect, which belongs more to the payroll administrator’s job, the article on preparing for the payroll test at interview 🔗 details the usual exercises.
Journal entries and year-end operations
This is the heart of most tests. The recurring topics:
- purchases and sales, with deductible and output VAT, discounts, credit notes, deposits;
- fixed assets: acquisition, incidental costs, straight-line or declining-balance depreciation, disposal with calculation of the gain or loss;
- accrued expenses and accrued income: invoices not yet received, accrued interest, paid leave;
- prepaid expenses and deferred income: rent, insurance, subscriptions straddling two financial years;
- provisions and impairments: doubtful receivables, slow-moving inventory, disputes;
- the change in inventory and its effect on profit;
- payroll in the accounts: salary and social charge entries;
- appropriation of profit and capital transactions.
The typical instruction: “Post the year-end entries at 31 December from the following information.” The marker looks at the accounts used and the amounts, but also at your reasoning: briefly explain each entry if the format allows.
Our article on accounting questions at interview offers five worked entries using French chart of accounts numbers, to redo before a test.
Everyday tax: VAT and corporation tax
VAT
Tests often involve checking a VAT return or calculating it from a set of invoices. To master:
- rates: the BOFiP, the French tax authority’s official guidance, sets out the standard rates in mainland France: the normal rate of 20%, the 10% rate and the 5.5% rate, each with its scope;
- chargeability: VAT on invoicing or on receipts, the difference between supplies of goods and supplies of services;
- deductibility: conditions, common exclusions (certain vehicles, accommodation expenses), deduction coefficient;
- reverse charge: intra-EU purchases, subcontracting in construction;
- adjustments: credit notes, bad debts, errors on a previous return.
Corporation tax
To master:
- rates: according to Service-Public, the normal rate is 25%, and a reduced rate of 15% applies to SMEs that meet the conditions, on the share of profits up to €42,500;
- moving from accounting profit to taxable profit: add-backs (fines, the non-deductible share of certain expenses, non-deductible provisions) and deductions;
- instalments and the balance;
- the tax return package: the main schedules, consistency with the annual accounts.
A classic exercise involves calculating an SME’s tax from an accounting profit and a list of expenses to analyse.
Revising in one week
A realistic plan, to adapt to your level:
Day 1: the basics. Go back over the French chart of accounts, the principles (accruals, prudence, consistency of methods) and the link between the balance sheet and the income statement.
Day 2: purchases, sales and VAT. Redo entries with VAT, credit notes and deposits; calculate a VAT return from a few invoices.
Day 3: fixed assets. Acquisition, depreciation, disposal; redo a depreciation schedule.
Day 4: year-end operations. Accrued expenses, prepaid expenses, provisions, impairments, inventory. This is the most important day.
Day 5: corporation tax. Moving from accounting profit to taxable profit, calculating the tax, instalments.
Day 6: a full timed case. Take a DCG exam paper or a textbook exercise and do it in one hour, without help.
Day 7: review and current affairs. Go over your mistakes, and read up on current issues affecting firms: the roll-out of electronic invoicing, recent changes in taxation.
DCG exam papers, especially in accounting and tax, are an excellent basis for practice. Our article on presenting the DCG, DSCG and DEC on a CV recalls what firms read into your path.
What the test says about your CV
The test and the CV answer each other. A partner compares the result of the exercise with what you claim.
If the test is good and the CV modest, you have undersold your experience. Revise your CV so that it describes your portfolio and deliverables more precisely.
If the CV is ambitious and the test average, the partner doubts everything else. Better an accurate CV, stating review “under the supervision of the engagement lead”, than full autonomy that the test does not confirm.
If the test reveals a specific gap (intra-EU VAT, consolidation), say so at interview and show how you plan to fill it.
A CV that is precise about the files handled, deliverables and software prepares the ground: the accounting firm staff accountant CV example provides a model. For the next step, our guide to succeeding at an interview with an accounting firm describes the questions that often follow the test. And to bring your CV up to the level of your test, the CV editor handles the formatting and produces a PDF readable by firms’ screening software.
Sources
- Service-Public Entreprendre, corporation tax: rates, filing, payment 🔗.
- BOFiP-Impôts, VAT, conditions for applying the 5.5%, 10% and 20% rates 🔗 and the reduced corporation tax rate for SMEs 🔗.
- Autorité des normes comptables, French chart of accounts, version as at 1 January 2026 🔗.
Frequently asked questions
Is the test eliminatory?
Often, partly: a very weak result ends the process, but an average result combined with a good interview may be enough. The firm also looks at the approach and presentation.
Can you use a calculator or a chart of accounts?
It depends on the firm. A calculator is almost always allowed; the chart of accounts sometimes is. Ask before you start.
Are the tests the same for an intern and an experienced staff accountant?
No. An intern is tested on everyday entries; an experienced staff accountant on year-end operations, tax and sometimes the full tax return package.
What should you do if you get stuck on a question?
Move on and come back to it, setting out your reasoning even if incomplete. A sound approach partly completed is better than a blank page.