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Specialist

Accountancy Comprehension Test

The Accountancy Comprehension Test evaluates a candidate's ability to check figures against rules, match documents and spot discrepancies, and draw sound conclusions from financial records, using only the information provided.

Candidates complete 45 items in 25 minutes across three components: checking expense-claim lines against a printed policy and counting the errors; matching supplier invoices to a purchase order and counting the discrepancies; and reading a short working document with a manager's brief and judging statements as True, False or Cannot Tell. No accounting knowledge is required -- every rule needed is printed on screen. It is designed for graduate applicants and trainees in accounting, finance and audit roles.

Duration
25 minutes
Timed
Questions
45
Norm group
Trainee Accountant & Finance Graduate Job Applicants
Reports
2 samples
See below

Try a sample question

These are the practice questions a candidate sees before the Accountancy Comprehension Test starts. Have a go — the answer and an explanation appear after each one. Nothing is recorded.

Part 1: Checking expense claims

Count how many errors the claim line contains. An error is any breach of the policy or any incorrect calculation.

Expense policy (extract)

  • Rail, taxi, parking: actual cost. Receipt required if the amount is over £10.00.
  • Every line must be dated no more than 30 days before the claim's submission date.

Claim submitted 10/03/2025 — 20/02/2025, Taxi, no receipt, £14.00

How many errors does this claim line contain?

Sample reports

Real reports generated for a sample candidate through the same pipeline a live sitting goes through.

PDF
Sample Assessor Report
See a real example of the confidential report the hiring team receives -- percentile, band and the areas to probe at interview.
Open the report
PDF
Sample Candidate Report
See a real example of the feedback report a candidate can be sent -- no scores, a plain result and development advice.
Open the report
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