Map the work and the team around it
List the processes the person will own, support or review. Include relevant reporting cycles, systems, entities and working relationships. Clarify who approves work and where specialist tax, audit or other advice sits outside the role.
Identify the immediate problem: backlogs, reporting quality, growth, a replacement or a new requirement. Do not assume that a senior title will resolve unclear processes or missing approvals. Explain the level of independence expected and the support available so candidates can assess the role realistically.
Assess relevant work with a qualified reviewer
Ask the candidate to walk through a reconciliation, a month-end process or a reporting issue relevant to the vacancy. Explore how they identify differences, document decisions and escalate uncertainty. Use fictional or sanitised information and have a competent finance reviewer assess the reasoning.
Look for evidence of accuracy and judgement alongside system familiarity. A candidate may know a software package but have limited experience owning the process your business needs. Conversely, transferable process knowledge may be valuable where the specific system can be learned with appropriate support.
Clarify credentials and working relationships
Where a qualification or professional designation is necessary, identify the exact requirement and verify it through the appropriate process. Distinguish completed credentials from studies in progress. Avoid treating all finance qualifications or titles as interchangeable.
Discuss deadlines, busy periods and communication with non-finance colleagues. Ask how the candidate explains an unresolved item or requests information from operations. The role may require both detailed work and clear communication about its limitations. Be candid about the current state of records and any improvement work expected.
PUT IT INTO PRACTICE
A practical interview discussion
Provide a small fictional reconciliation with an unexplained difference. Ask what the candidate would check, how they would document the investigation and when they would escalate. The aim is to assess a careful process, not to reward someone for forcing the figures to agree or guessing an explanation.
Your practical checklist
- Define ownership, review and approval responsibilities.
- Explain systems, reporting cycles and immediate priorities.
- Use relevant evidence assessed by a qualified reviewer.
- Verify required credentials and clarify support.
Take it forward
The right accountant fits the work and control environment your business actually has. A precise brief and a relevant technical discussion make that fit easier to judge.
