Accounts Semi-Senior Interview Questions UK: 8 Real Questions and What Interviewers Want

Most Accounts Semi-Senior interviews in the UK follow a pattern, and knowing it beats guessing. Below are eight questions from our bank of 12, each with a note on what the interviewer is really after.

Eight Accounts Semi-Senior interview questions, and what the interviewer is thinking

1. What is the difference between preparing a set of accounts for a small company using FRS 102 Section 1A and for a larger one, and which are you most familiar with?

Why they ask: They check that you know the frameworks a practice uses daily for small clients.

2. What does a typical week as an accounts semi-senior involve, and why do you want to do this role?

Why they ask: They want to know you understand the level of work and responsibility involved.

3. Talk me through how you would prepare a set of limited company accounts from a trial balance.

Why they ask: This is the core task of the role, and they want to see your process.

4. How do you calculate corporation tax for a small company, and what main adjustments do you make from the accounting profit?

Why they ask: They test your tax basics that you will use in nearly every file.

5. What is the director's loan account, and what tax issues can arise when it is overdrawn?

Why they ask: It is a common issue with owner-managed clients and a typical semi-senior responsibility.

6. While preparing accounts, the client's bank reconciliation is out by £1,800 and they cannot explain it. What do you do?

Why they ask: They want to see your judgement when records are incomplete.

7. A client calls you the day before their Self Assessment deadline and says they have not got all their records together. What would you do?

Why they ask: They check your handling of client pressure and HMRC penalties.

8. Tell me about a time you found an error in a set of accounts or a tax return before it was submitted.

Why they ask: They want to see attention to detail and the confidence to speak up.

A sample answer to question 1

What is the difference between preparing a set of accounts for a small company using FRS 102 Section 1A and for a larger one, and which are you most familiar with?

Most of the small limited companies I work on report under FRS 102 Section 1A, the small entities regime, which allows reduced disclosures and, for micro-entities, the simpler FRS 105. Section 1A still requires a true and fair view, so I would prepare a balance sheet and profit and loss account, with notes covering accounting policies, average employees, directors' advances and related party transactions where relevant. Filed accounts can omit the profit and loss account for small companies, although the full set goes to the shareholders and is used for tax. Larger entities need full FRS 102 disclosures, a cash flow statement and often a strategic report. Since the January 2026 periodic review changes, I know I have to be careful with the new lease and revenue provisions for periods starting on or after that date. I am most confident with Section 1A.

Common mistake to avoid: Confusing the frameworks; assuming small means no disclosures

Want the rest?

Full model answers, key points and common mistakes for all 12 questions are on the Accounts Semi-Senior interview questions page. The first five are free, no sign-up needed.