How to Crack Big 4 Interviews for CAs in 2026

Introduction

Remember when you first decided to pursue CA? One dream probably kept you going through those sleepless nights and endless chapters—landing a job at one of the Big 4. Whether it's Deloitte, PwC, EY, or KPMG, these firms represent the gold standard in our profession. But here's the reality: thousands of CAs apply, and only a handful make it through.
I've seen brilliant CAs stumble during interviews, not because they lacked knowledge, but because they didn't know what these firms actually look for. Let me walk you through exactly how to crack Big 4 interviews, based on real experiences and proven strategies.

Understanding What Big 4 Really Want

Let's bust a common myth. Many CAs think Big 4 only hire rank holders with 70%+ marks. That's not true anymore. I know a CA who cleared CA Final scoring just 56% and still got into PwC. How? She had exceptional communication skills, real audit experience, and could explain complex concepts simply. That's what Big 4 firms value today—practical knowledge combined with strong soft skills.

The Big 4 Interview Process for CAs

Let’s talk about what you’ll actually face. While the exact structure may vary depending on whether you're applying for Audit, Tax, Deals, or Consulting, most Big 4 interviews follow a 3–4 stage process.
1. Online Assessment (In Many Cases)
Before the interview rounds even begin, many Big 4 firms now conduct an online assessment — especially for fresh CA passouts or campus hiring.
This may include:

• Logical reasoning and aptitude questions
• Basic Excel-based MCQs
• Situational judgment tests
• Short technical questions
• Case-based objective questions
  

This round filters candidates before the interview stage. Don’t ignore it. Even highly qualified CAs have been rejected because they treated this round casually.If you’re applying off-campus, check your email regularly after applying — assessment links often expire within 48–72 hours.
2. Screening Call (HR Round)
HR will usually call you to discuss:

• Your articleship experience
• Your availability and notice period
• Salary expectations (if applicable)
• Basic communication skills

This isn’t just a formality — they are evaluating your clarity, confidence, and interest level.
One CA I mentored lost an opportunity because he sounded disinterested and distracted during the screening call. Always be enthusiastic, professional, and prepared — even on a phone call.
3. Managerial / Technical Round
This is where your technical knowledge and practical experience are tested deeply.
The manager will:

• Dig into your articleship exposure
• Ask application-based accounting and audit questions
• Test your understanding of standards
• Evaluate how you think in real client situations

For Audit roles, expect questions on:

• Ind AS and AS differences
• Audit assertions (CEAVOP)
• Types of audit opinions
• Risk assessment procedures
• Internal control testing
• Materiality concepts
  

For Tax roles, expect:

• TDS sections (192–194 series)
• MAT and AMT
• Capital gains
• Recent Finance Act amendments
• Assessment and filing process

Big 4 managers are less interested in textbook definitions and more interested in how you applied concepts during your articleship. Be ready to explain real assignments you handled.
4. Partner Round
This is usually the final round.
The partner evaluates:

• Technical depth
• Client handling ability
• Confidence and maturity
• Cultural fit
• Long-term career clarity

Questions can range from technical to behavioral.
They may ask:

• “How would you handle a difficult client?”
• “What would you do if you found a material misstatement?”
• “Why should we hire you over other CAs?”

They are assessing whether you can represent the firm in front of clients.
5. Post-Selection – Background Verification
Many candidates think the process ends after verbal confirmation. It doesn’t.
Big 4 firms often conduct:

• Educational document verification
• Marksheet validation
• Articleship completion verification
• Reference checks
• Background checks

Only after this is completed does the formal offer letter get finalized.
Make sure:

• Your marksheets are ready
• Articleship completion certificate is available
• Resume details are accurate
• You haven’t exaggerated experience
  

Even small discrepancies can create problems at this stage.

Preparation Strategy for Big 4 Interview Questions

Master Your Resume
Your resume is your first impression, so make it count. Don't just list your articleship duties—highlight specific achievements. Instead of writing "Conducted statutory audits," write "Led statutory audits for 15 manufacturing clients with annual turnovers ranging from ₹50 crores to ₹500 crores."
Include any special assignments you handled during articleship. Did you work on a stock audit? GST audit? Due diligence? Mention these. Big 4 firms love candidates who've been exposed to diverse work.

Also read: 5 Best Free Resume Builders for CA Students & Chartered Accountants
How to Write a Winning Resume for CA Articleship and CA: Your Guide to Securing the Perfect Placement!

Build Strong Technical Foundation
You need to be thorough with core subjects, but focus on these high-priority areas:
For Audit roles, be crystal clear on:

• Accounting Standard 10 (Property, Plant, and Equipment)
• Audit assertions (CEAVOP)
• Types of audit opinions and when each applies
• Risk assessment procedures
• Internal control evaluation
• Materiality concepts and calculations
A deeper understanding of real-world audit documentation, assertions, and reporting frameworks—such as those covered in structured programs like Master Blaster of Statutory Audit—can significantly strengthen your confidence during technical rounds.

For Taxation roles, master:

• TDS provisions (Sections 192-194 series)
• Common deductions (80C, 80D, 80G)
• MAT and AMT calculations
• Recent amendments in the latest Finance Act
• Assessment and filing procedures
• Transfer pricing basics

One candidate I know was asked to explain the difference between adverse opinion and disclaimer of opinion. He not only defined both but gave practical scenarios where each would apply. That's the level of understanding you need.

Develop Communication Skills

English fluency is non-negotiable in Big 4. But you don't need to sound like a BBC anchor—just communicate clearly and confidently.
Practice explaining complex concepts in simple terms. Imagine explaining materiality to a non-accounting client. Can you do it without heavy technical terms? That's what Big 4 wants.
One effective method: Record yourself answering questions. Yes, it's uncomfortable, but incredibly helpful. You'll catch filler words and nervous habits.

Technical Excellence Beyond Basics

To stand out, go beyond standard CA knowledge. Stay updated on latest amendments in Companies Act, GST provisions, Ind AS updates, and current economic events.
When I interviewed with KPMG, I mentioned a recent RBI circular. The partner's eyes lit up. Current awareness shows genuine interest.

Since Big 4 interviews often test practical application of accounting standards, developing clarity in Ind AS concepts—similar to the approach followed in Master Blaster of Ind AS—can give you a strong edge over other candidates.

The Day Before and Day Of Interview

Review your resume thoroughly—be ready to discuss every assignment. Get good sleep; it helps with quick thinking.
Dress formally and arrive 15 minutes early. Bring extra resume copies, marksheets, and a notepad. During the interview, maintain eye contact and sit up straight. If you don't know an answer, don't bluff. Say, "I'm not entirely sure, but based on my understanding..." Honesty beats fake confidence.

What to Ask When They Say "Any Questions?"
Never say "No, I'm good." This is your chance to show genuine interest. Ask intelligent questions:

• "What does the learning curve look like for someone in this role?"
• "How does the firm support CA's professional development?"
• "What are the typical career progression paths in this division?"
• "What would success look like in this role during the first year?"

Avoid asking about leaves, work-from-home policies, or salary in the first round—these make you seem more focused on benefits than contribution.

Final Thoughts: The Reality Check

Getting into Big 4 isn't easy, but it's achievable. The secret? Preparation meets opportunity.
Start preparing at least two weeks before. Practice answering questions out loud. Do mock interviews. Read about the firm. Stay updated on business developments.
Big 4 firms aren't just hiring technical experts—they're hiring future client advisors and team leaders. Show them you're technically sound and can represent their brand professionally.
Apply to all Big 4 firms. Each interview is a learning experience. A CA friend was rejected by EY but used that experience to ace his Deloitte interview two weeks later.
Your Big 4 journey starts with believing you deserve to be there. You've worked hard to become a CA. You've survived articleship. You have the knowledge and skills. Now package them properly, present confidently, and that Big 4 offer letter will be yours.
All the best! You've got this.

Frequently Asked Questions 

1. How difficult is it to crack a Big 4 interview as a CA?
Cracking a Big 4 interview is competitive but absolutely achievable. Firms look beyond marks and focus on practical exposure, communication skills, business thinking, and confidence. Strong preparation in audit, taxation, Ind AS, and real-life case discussions significantly increases your chances of selection. 

2. What technical subjects should a CA focus on for Big 4 interviews?
For audit roles, focus on Ind AS, audit assertions, materiality, internal controls, and types of audit opinions. For taxation roles, revise TDS provisions, MAT, capital gains, and recent Finance Act amendments. Case-based application of knowledge is more important than theoretical definitions.

3. Do Big 4 firms prefer rank holders or high scorers?
Not necessarily. While strong marks help, Big 4 firms prioritize communication skills, analytical ability, client-handling potential, and practical exposure during articleship. Many candidates with average marks secure roles by demonstrating clarity of thought and business understanding during interviews.

Abhishek Asalak

BBA Graduate | Emerging Business Professional