Is this Accounting Candidate Serious, or Just Testing the Market?
Hiring accounting and bookkeeping professionals is still hard.
Good candidates are often already employed, and many are careful about making a move. Some are genuinely ready for a better opportunity. Others may be curious about what they are worth, or using the process to create leverage with their current employer.
That does not mean you should be suspicious of every candidate. But it does mean you need to ask better questions.
When you are interviewing accounting candidates, you are not only assessing skills. You are also trying to understand motivation. Why are they looking? Why this role? Why your company? And are they actually ready to move if the right offer is made?
Here are some questions worth building into your interview process.
Start with why they applied
A good first question is:
“What made this role stand out to you?”
You are listening for specifics.
Maybe they are interested in the industry. Maybe they want more responsibility. Maybe they are looking for better systems, a stronger team, a clearer path to senior accountant or controller, or a move from public accounting into industry.
What you do not want is a generic answer that could apply to any job.
Something like, “It looked interesting,” or “I’m open to other opportunities,” may be honest, but it does not tell you they have really thought about the role.
For accounting and bookkeeping positions, this matters. The day-to-day work is important. A candidate may like the idea of changing jobs, but not the reality of reconciliations, payroll, accounts payable, accounts receivable, month-end close, audit support, tax deadlines, or reporting requirements.
Find out what they are trying to move away from
I would also ask:
“What would need to change for you to leave your current role?”
This is more useful than simply asking why they are leaving.
Many strong accounting candidates are not desperate to move. They may be reasonably comfortable where they are. So the real question is what would make a move worthwhile.
Are they looking for better leadership? More flexibility? Less overtime? A shorter commute? Stronger compensation? Better technology? A more defined career path? A healthier team environment?
Their answer helps you understand whether your role actually offers what they are looking for.
It can also highlight potential mismatches early. For example, if someone wants less deadline pressure, and your role involves a fast monthly close or a demanding audit cycle, you need to talk about that honestly before either side goes too far.
Ask what they want more of
Most people can explain what they dislike about their current job. Fewer can clearly explain what they enjoy.
Try asking:
“What parts of your current or most recent role have you enjoyed most?”
The answer can be very revealing.
Someone who enjoys cleaning up messy accounts may suit a company that needs structure and process improvement. Someone who likes month-end close may be comfortable with deadlines and routine. Someone who enjoys explaining numbers to non-finance people may be a good fit for a more commercial or client-facing role.
You are looking for a balanced answer. Not “everything,” and not “nothing.” Just a realistic sense of the work they enjoy and where they are likely to add value.
Test whether they have done their homework
Preparation is still one of the simplest ways to assess genuine interest.
Ask:
“What do you know about our company?”
The candidate does not need to recite your website back to you. But they should have made an effort to understand what your company does, who you serve, and what sort of accounting environment they may be joining.
You can follow up with:
“What stood out to you about us?”
“What do you think this role will involve?”
“What questions do you have about the team or the way we work?”
A candidate coming from public accounting should understand that client deadlines and workflow matter. A staff accountant moving into industry should understand the rhythm of close, reporting, and internal controls. A bookkeeper joining a small business needs to know the role may be broad and hands-on.
The more realistic their understanding, the better the conversation.
Be direct about what it would take for them to accept
One question I think employers should ask more often is:
“What would need to be right for you to accept this role?”
This brings the practical issues to the surface before you get to offer stage.
You may learn that salary is the main factor. Or that hybrid work is non-negotiable. Or that they need CPA support, better benefits, a particular start date, a shorter commute, clearer progression, or more flexibility around family or personal commitments.
None of those things are wrong. But you need to know them early.
This is also where you can gently test the risk of a counteroffer:
“If your current employer made a counteroffer, how would you think about that?”
The goal is not to catch the candidate out. It is to understand whether they have really thought through leaving. If they would stay for a small raise, that is useful information.
Understand whether your role fits with the rest of their search
It is reasonable to ask:
“What other types of roles are you considering?”
You do not need company names. You are trying to understand the pattern.
If they are looking only at senior accountant roles in similar companies, that suggests focus. If they are interviewing for bookkeeping, payroll, accounts payable, staff accountant, and accounting manager positions all at once, they may still be working out what they want.
That does not automatically make them the wrong candidate. It just means you may need to spend more time understanding their goals and whether your role is genuinely aligned.
It also helps you manage timing. If they are already at final stage elsewhere and you are interested, you may need to move quickly.
Give them room to raise concerns
A candidate who is serious will often have questions or reservations.
Ask:
“What concerns, if any, do you have about this role?”
This can open up a much more useful conversation than asking whether they have questions at the end.
They may be unsure about workload, overtime, training, systems, the handoff from the previous person, the size of the team, remote work expectations, month-end deadlines, or career progression.
That is not a bad sign. Thoughtful candidates usually want to understand what they are walking into.
It is better to discuss concerns during the process than lose the candidate after the offer, or hire someone who discovers the role is not what they expected.
What you are really looking for
You are not looking for perfect answers.
You are looking for consistency.
Does the candidate’s reason for leaving make sense? Does your role offer what they say they want? Have they made an effort to understand your company? Are they realistic about the work? Are their expectations around compensation, flexibility, workload, and progression aligned with what you can offer?
When you find a strong accounting candidate who is genuinely interested, move quickly. Good people are still in demand, and a slow or unclear process can cost you.
But do not skip the questions that tell you whether they are truly ready to move.
A candidate who is committed will usually be able to explain why the role makes sense for them. A candidate who is only testing the market often struggles to connect the dots.
Donna Roughan | Donna brings decades of expertise in accounting and business advisory, having held pivotal roles including Director at PwC, and offers extensive executive experience spanning both finance and operations.

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