05/05/2026
Before You Join an Audit/Tax Firm, Ask This First
She walked into my interview room last month.
Just resigned from her audit firm. 3 years there.
Then she said something that made me put down my pen.
"Mdm, my ex-boss is not an approved auditor. The audit reports passed to other people to sign. I just do accounts and audit for the clients."
3 years thinking she was building her audit career.
Gone. By law, she is not supposed to do account and audit on the same client.
I sat there quiet for a while. Then I realised something.
She is not careless. Nobody taught her what to ask before joining a firm.
Most candidates ask "how much salary".
Some ask "got OT claim or not".
Smart ones ask "annual leave how many days".
All fair questions.
But in audit and tax, there are other questions that decide whether your next 2 to 5 years actually count.
Here are 13 questions you should ask BEFORE you sign any offer letter.
Save this post first. You will need it.
1. Is the signing partner an approved auditor or tax agent?
Auditors must be approved by Ministry of Finance. Tax agents must hold a Section 153 licence from LHDN.
Both registers are publicly accessible from MIA and LHDN. Verify the boss name before you sign.
2. How big is the department?
A 5-person department and a 50-person department offer fundamentally different training experiences.
Smaller teams give broader exposure. Larger teams give structured mentorship. Know which suits your career stage.
3. What is the client-to-staff ratio?
10 staff handling 150 clients is sustainable. Ten staff handling 500 clients is burnout.
This single metric tells you more about work-life balance.
4. What is the intern-to-permanent-staff ratio?
Some firms operate on rotating intern labour to keep costs low. If interns outnumber permanent staff, your training will suffer.
5. What is the average duration of an audit or tax assignment?
Standard audit fieldwork is 7 to 14 days or even more. Tax computations are typically 1 to 3 days or more per client.
If the firm budgets 3 days for a full statutory audit, the working papers will reflect that compromise.
6. Has the firm faced any MIA disciplinary action or adverse practice review?
MIA publishes disciplinary cases publicly. Audit firms also undergo periodic practice review.
A firm with class 3 or even 4 practice review result. Will you go into that firm?
7. What is the firm's policy on study leave and exam support?
Professional papers are expensive. ACCA, MICPA, and CTIM exam fees add up significantly over 3 years.
Ask whether the firm covers exam fees, provides study leave, and offers increments upon paper completion. Get the policy in writing.
8. Who signs off your professional training logbook?
For ACCA practising certificates, MIA membership, and CTIM licensing, your training hours must be verified by an approved supervisor/boss.
If your supervisor/boss is not properly accredited, your training hours will not count toward membership. Confirm this before you join.
9. What is the staff turnover rate?
Ask directly how many senior staff left the department in the past year, and why.
Exit data reveals organisational health more accurately than any onboarding deck.
10. What technology and software does the firm use?
In 2026, some firms still use Ms Excel instead of any audit or tax software.
11. What is the overtime policy?
Overtime in audit and tax is unavoidable, particularly during busy season.
The relevant question is whether overtime is compensated through cash claims, time-off in lieu, or simply absorbed into the role. Clarify upfront.
12. What is the typical career progression timeline?
Junior to senior, senior to assistant manager, assistant manager to manager.
Ask how long each transition typically takes, and how many staff were promoted in the past 12 months.
13. Who is your direct reporting line?
Candidates often interview with a partner but report daily to a manager they have never met.
Request to meet your direct supervisor before accepting the offer. A firm that declines this request is telling you something important.
Choosing your first audit or tax firm is one of the most consequential career decisions you will make in your twenties.
The right questions, asked at the right time, save years of regret later.
To fresh graduates: ask the hard questions.
Want to build a real audit or tax career as we are HIRING now
DM us or call Ms Angela, HR Manager at 07-361 3443. Email your full resume to [email protected]
PS : Authored by Ms Angela Fong, our HR manager, in her LinkedIn post.
进Audit/Tax Firm之前,先问 These 问题
她上个月走进我的面试房。
刚刚从她的audit firm辞职。在那边做了3年。
然后她讲了一句话,让我把笔放下来。
“Mdm,我前老板不是approved auditor。Audit report都pass给别人签的。我只是帮client做accounts和audit。”
3年,她以为自己在build她的audit career。
没了。法律上,她是不可以同一个client又做accounts又做audit的。
我坐在那边静了一阵子。然后我才发觉一件事。
她不是粗心。是没有人教过她,进一间firm之前要问什么。
大部分candidate都问”薪水多少”。
有些问”有没有OT claim”。
聪明一点的问”年假几天”。
这些问题都OK。
但是在audit和tax这一行,还有一些问题,会决定你接下来的2到5年到底有没有用。
下面13个问题,
你sign任何offer letter之前一定要问。
先save这个post。你会用到的。
1. Boss是approved auditor或licensed tax agent吗?
Auditor必须是Ministry of Finance approved的。Tax agent要持有LHDN的Section 153执照。
两个register都可以从MIA和LHDN公开查到。Sign之前,先check清楚老板的名字。
2. 部门有多大?
5个人的部门和50个人的部门,training完全两回事。
小team给 yeah,你broader exposure。大team给你structured mentorship。看你现在的career stage适合哪一种。
3. Client对staff的比例是多少?
10个staff handle 150个client,可以的。10个staff handle 500个client,直接burnout。
这一个数字告诉你的work-life balance,比什么都准。
4. Intern和permanent staff的比例?
有些firm靠intern轮流来cut cost。如果intern比permanent staff还多,你的training一定受影响。
5. 一个audit或tax assignment平均做多久?
正常audit fieldwork是7到14天,甚至更长。Tax computation通常一个client 1到3天,或更多。
如果firm budget 3天就要做完一份statutory audit,working paper你想想看是什么质量。
6. 这间firm有没有被MIA纪律处分过,或者practice review有问题?
MIA的纪律案件是公开的。Audit firm也会定期接受practice review。
一间practice review拿到class 3甚至class 4的firm,你还会进去吗?
7. Firm对study leave和考试support的政策是怎样的?
专业paper很贵。ACCA,MICPA,CTIM的考试费,3年加起来不是小数目。
问清楚firm有没有cover考试费,给不给study leave,考过有没有increment。要白纸黑字写下来。
8. 谁sign你的professional training logbook?
要拿ACCA practising certificate,MIA membership,CTIM licence,你的training hours必须由approved supervisor或老板verify。
如果你的supervisor或老板没有proper accreditation,你的training hours是不算的。进去之前一定要confirm。
9. Staff turnover rate多少?
直接问过去一年部门走了几个senior staff,为什么走。
离职数据告诉你的organisational health,比任何onboarding slide都准。
10. Firm用什么technology和software?
2026年了,有些firm还在用Excel做audit和tax,完全没用任何audit或tax software。
11. OT政策是怎样的?
Audit和tax,OT是避免不了的,尤其是busy season。
问题是OT给现金claim,还是time-off in lieu,还是直接吸收进你的工作里。先讲清楚。
12. Career progression timeline典型是多久?
Junior升senior,senior升assistant manager,assistant manager升manager。
问每一个level平均要多久,过去12个月promote了几个人。
13. 你direct report的人是谁?
很多candidate和partner interview,但是每天report的manager从来没见过。
要求sign offer之前先见你的direct supervisor。如果firm拒绝你这个request,这本身就告诉你一些东西了。
选你第一间audit或tax firm,是你二十几岁这个十年里最重要的career decision之一。
对的问题,在对的时机问,可以省下你以后几年的后悔。
给所有fresh graduate:该问的难题就要问。
想要build一个真正的audit或tax career吗?我们现在正在HIRING now。
DM我们,或者call我们的HR Manager Ms Angela,07-361 3443。Resume电邮去 [email protected]
PS:本文由我们的HR Manager Ms Angela Fong在她的LinkedIn post撰写。