Why accounting recruitment is strategic
A good accountant ensures legal compliance, optimises financial management, secures operations and becomes a true partner to the director. Conversely, a bad hire can have serious consequences: accounting errors, tax disputes, declaration delays, poor cash management.
Unlike other roles where mistakes are quickly visible, accounting errors can remain hidden for months before exploding. Hence the importance of recruiting methodically and rigorously.
Never recruit an accountant without a technical test
Levels and salary ranges — Accounting (2026)
| Profile | Typical qualification | SME (gross/year) | Main role |
|---|---|---|---|
| Junior accountant | BTS Accounting | 24-28K€ | Entry, VAT basics |
| General accountant | DCG (2-5 years) | 30-38K€ | Closings, statements, tax returns |
| Experienced accountant | DSCG (5-10 years) | 38-48K€ | Consolidation, audit, analysis |
| Financial controller | DSCG + exp. (10+ years) | 45-60K€ | Leadership, cash, budgets |
| CFO | DSCG / Master + 15 years | 55-80K€ | Overall financial direction |
The 4 essential technical tests
- 1
Accounting entry test (15 min)
5 varied invoices (purchases, sales, expenses). Assess: accuracy, VAT handling, account allocation rules, speed. 5 correct = 10/10.
- 2
Bank reconciliation (20 min)
Bank statement + journal. Perform reconciliation and identify gaps. Assess: systematic method, completeness, coherent explanations of differences.
- 3
VAT calculation (15 min)
Data: purchases incl. VAT, sales incl. VAT, VAT rate. Calculate VAT collected, deductible and payable. Method error = eliminator.
- 4
Excel — pivot table (20 min)
Raw sales file to analyse. Calculate revenue by customer and month with pivot table. Assess: mastery, speed, formatting.
Technical questions to assess an accountant
Technical questions by level
| Question | Junior accountant answer | Experienced accountant answer |
|---|---|---|
| Double entry principle | Debit/credit definition | Concrete examples, financial statement implications |
| Accounting invoice with VAT | Correct entry structure | + Intra-community VAT, reverse charge |
| Linear depreciation | Basic definition and calculation | Methods (linear/accelerated), tax optimisation |
| CVAE: who must pay? | Don't know (acceptable) | Revenue threshold, calculation, reporting |
| VAT on cash vs accrual | Basic difference | Cash flow impact, strategic choice |
The 5 critical soft skills of an accountant
3 revealing scenarios
Cash gap
"You find a 500€ discrepancy in your reconciliation. What do you do?" Expected: verify entry > verify documents > contact bank > document and escalate.
Late reporting
"The VAT return was due yesterday. What do you do?" Expected: file immediately > inform hierarchy > check penalty > set up alert.
Results smoothing request
"The director asks you to smooth results to pay less tax. How do you respond?" Expected: polite firm refusal > suggest legal optimisation > redirect to tax expert.
Frequently asked questions about accounting recruitment
How do you distinguish a good accountant from an average one?
Should I recruit an accountant who knows my accounting software?
When should I recruit a financial controller instead of an accountant?
How do you check an accountant's references?
What's the difference between accountant and management accountant?
Recruit your accountant with appropriate tests
Aurelia generates your accounting entry tests, technical questions and interview grid in under 5 minutes.