CareerTestPrep
LoginSign Up
Big Four Audit & Advisory — 2026 Interview Guide

KPMG Interview Questions 2026: Complete Guide

Competency and strengths questions with model answers, commercial awareness, technical content, and what KPMG interviewers are actually assessing at every stage.

5Competency questions
3Commercial questions
2Technical questions
2026Fully updated
Section 01

KPMG Interview Process Overview

The KPMG recruitment process moves candidates through aptitude testing, one or more interviews, and an assessment centre. Understanding each stage — and what it specifically assesses — lets you allocate preparation time correctly.

Stage 1

SHL Online Tests

Numerical, Verbal, Inductive. ~70th percentile threshold.

Stage 2

Job Simulation

KPMG's proprietary online simulation. Values and workplace judgment assessed.

Stage 3

Virtual Interview

Competency and motivational questions. Structured STAR responses expected.

Stage 4

Assessment Centre

Partner interview + group exercise. Values-based throughout.

💡
Aptitude tests come before interviews — pass those first

No matter how strong your interview preparation is, you won't reach the interview stage without passing KPMG's online aptitude tests. See our KPMG aptitude guide and free practice tests before focusing on interview prep.

Section 02

Competency & Behavioural Questions

These questions ask you to evidence past behaviour as a predictor of future performance. Use the STAR framework — Situation, Task, Action, Result — and keep answers to 2–3 minutes unless probed further.

Question 1Integrity (KPMG's #1 value)
"Tell me about a time you demonstrated integrity in a difficult situation."
What they're assessing & how to answer
Integrity is KPMG's most prominent stated value — especially important given KPMG's recent regulatory scrutiny. Pick an example where you chose the right course of action even when it was uncomfortable, costly, or unpopular. Be specific about the pressure you faced and the reasoning behind your decision.
Question 2Collaboration / 'Together'
"Describe a situation where you had to work closely with people who had very different working styles."
What they're assessing & how to answer
KPMG's 'Together' value emphasises inclusive collaboration. Show that you proactively adapted rather than just tolerated differences, and that the collaboration produced a better outcome than you'd have achieved alone.
Question 3Courage
"Give an example of when you showed courage in a professional context."
What they're assessing & how to answer
This is an explicit KPMG value. Courage here means speaking up when something was wrong, challenging a senior person's view respectfully, or making a difficult decision. The story should show that your courage was principled — not just contrarian.
Question 4Excellence
"Tell me about a time you exceeded expectations on a piece of work."
What they're assessing & how to answer
KPMG's 'Excellence' value. Show that your standard was genuinely higher than required — not just that you met the deadline. Quantify the impact where you can, and reflect on what drove you to go beyond the minimum.
Question 5Communication / Client skills
"Describe a time you had to explain a complex topic to someone without a technical background."
What they're assessing & how to answer
Audit and advisory work requires translating complex findings for non-technical clients and board members. Show that you genuinely understood your audience's perspective, not just that you simplified language.
Section 03

Commercial Awareness Questions

Commercial awareness questions assess whether you understand the business environment KPMG operates in. There are no single correct answers — interviewers reward structured thinking, genuine views, and specific knowledge over generic talking points.

Commercial Awareness Question 1
"What do you think is the biggest challenge facing KPMG's audit business in the next five years?"
Strong answer framework
AI automation of audit procedures (sampling, anomaly detection), mandatory firm rotation compressing client tenure, ongoing regulatory pressure following audit failures across the industry, and talent competition against advisory and industry roles. Have a view on which is most significant and be able to defend it.
Commercial Awareness Question 2
"What service line are you applying to and why is it the right fit for you?"
Strong answer framework
KPMG's service lines are Audit, Tax, Advisory, Deals, and Technology. Know the one you're applying to in depth — what it does, who its clients are, what the work involves day-to-day. Interviewers who hear candidates confused about what they've applied for reject them immediately.
Commercial Awareness Question 3
"Tell me about a business you admire and why."
Strong answer framework
Pick a business you can discuss with genuine depth — its model, competitive advantage, financial performance, and current challenges. Avoid generic answers ('Apple because of innovation'). Show that you understand why the business is good, not just that you recognise it's successful.
Section 04

Technical Questions

Technical questions at KPMG test domain knowledge relevant to the role. For consulting firms, this means frameworks and structured problem-solving. For audit and advisory, this means accounting and financial analysis concepts.

Technical Question 1Technical
"What is goodwill and how does it arise?"
Model answer
Goodwill arises in an acquisition when the purchase price exceeds the fair value of the net identifiable assets acquired. It represents the premium paid for brand, customer relationships, workforce, and synergies. Under IFRS, goodwill is not amortised but is tested annually for impairment. An impairment loss is recognised if the carrying value exceeds the recoverable amount — this is a significant audit judgment area.
Technical Question 2Technical
"A company has reported strong profit growth but its cash flow from operations is declining. What might explain this?"
Model answer
Disconnect between profit and cash flow suggests working capital changes: receivables growing (revenue recognised but not collected), inventory building (stock purchased but not yet sold), or payables falling (paying suppliers faster). Could also reflect non-cash profit items (favourable revaluations, changes in provisions). This is a core audit alert — revenue recognition quality and working capital management warrant scrutiny.
Section 05

Preparation Tips

  • KPMG's Job Simulation is values-based — every scenario maps to one or more of KPMG's five values. Read the values in detail before the simulation and understand what each looks like in a workplace context.
  • KPMG interviewers probe the values explicitly — expect questions framed around 'integrity', 'courage', and 'together' by name. Prepare at least one strong example for each value.
  • Know the difference between Audit, Tax, Advisory, and Deals service lines at KPMG. Candidates who conflate consulting with audit, or advisory with tax, signal lack of preparation.
  • For the assessment centre group exercise: KPMG assessors score on quality of contribution, active listening, and building on others' ideas — not on dominating the conversation or proposing the most solutions.
  • Research KPMG's recent high-profile audit clients, enforcement actions, or Advisory projects in your target sector. Specific knowledge of KPMG's work — not just generic Big Four knowledge — differentiates candidates.

Prepare for the Full KPMG Process

Strong interview performance starts with passing the aptitude screen. Make sure you're ready.

Start Free Practice Tests →KPMG Aptitude Test Guide →