Winning Strategies for the RA Final Oral Exam (Mondeling)

The final oral exam (mondeling) is your moment to shine and prove you’re ready to carry the RA title. It can also be a bit scary—examiners might ask tricky questions or dive deep into your past work. But don’t worry! With the right approach, practice, and mindset, you’ll face this challenge with confidence.

5/13/20233 min read

two women sitting beside table and talking

1. Practice with RA Colleagues

Why it matters: Explaining your thought process to someone else helps you spot gaps in your knowledge.
How to do it:
- Organize mock interviews with fellow RA colleagues (partner level preferred) and friends.
- Ask them to question you on technical details, ethical dilemmas, or real-case scenarios.
- Use their feedback to identify areas for improvement in how you speak or structure your answers.

2. Investigate the Background of Your Examiners

Why it matters: If you know your examiner’s area of expertise, you can guess the topics they might focus on.
Example: An examiner with a background in fraud might ask more detailed questions about risk assessments, red flags, and ethical considerations.
How to do it:
- Look up their LinkedIn profiles or published articles.
- If possible, ask previous candidates about their experience.

3. Review Your Reports and Anticipate Challenges

Why it matters: Examiners are obligated to ask about your written reports and practical case work.
How to do it:
- Re-read every page of your reports carefully. Identify areas where you or your team might have struggled (e.g., going concern, compliance with ISA 220 vs. ISA 620).
- Make sure you know every referenced ISA or accounting standard inside and out. You need to show you’re the expert in your own work.

4. Admit What You Don’t Know

Why it matters: It’s better to be honest than to guess and give the wrong explanation.
Pro Tip: If you’re unsure, say you’d consult the relevant law or regulation (e.g., the ISA, NBA guidelines or IFRS standard) and confirm the correct approach later. Examiners will greatly value that you know, at least, where to find the answers.

5. Stay Updated and Form an Opinion

Why it matters: The accounting world changes quickly, and examiners want to see if you’re up to speed.
Bookmark sources like:
Tip: Read the discussion section of Accountant.nl (loved the posts by Marcel Pheijffer), read headlines, attend webinars, or join professional groups. Form a personal view on major news and changes.

6. Be a Master of “What Is”

Why it matters: Whether it’s fraud risk, going concern, or internal controls, examiners expect you to understand these core audit concepts.
Example questions you might face:
- “What do you know about AQI, CTA, and MCA (quartermasters)?”
- “Should we have more rules in auditing?”
- “Are the new fraud and going concern paragraphs enough to restore public trust?”
- “How do you handle intimidating discussions regarding independence threats?”
- “When did you involve the professional practice department, and why?”

7. Anticipate Real-Life Scenarios

Here are some example questions—plus the kinds of answers examiners expect:

Going Concern Challenges:
- “In your half-year report, you say there was a significant difficulty assessing going concern. Why?”
- Tip: Be ready to talk about how you communicated with both the Engagement Partner (EP) and the client, referencing ISA 315 (if it’s about risk assessment) or other relevant standards.
Fraud Expertise:
- “Do you think it should be mandatory to include a fraud expert in every audit?”
- Tip: Mention the growing complexity of fraud, the role of specialized experts, and how it might affect audit fees and quality.
IT Competence:
- “Do you feel you’re competent in IT? When is it mandatory to rely on internal controls?”
- Tip: Explain how you assess IT controls and adapt your audit approach accordingly.
Personal Growth:
- “How do you feel you’ve improved or grown in your persuasiveness?”
- Tip: Give concrete examples of how you’ve learned to handle tough conversations.

Conclusion

The final oral exam is your chance to showcase everything you’ve learned—both technically and personally. Preparation is key: practice with peers, study the backgrounds of your examiners, and keep your knowledge fresh. Above all, be honest, be confident, and let your passion for the accounting profession shine through.

P.S. We’d love to hear from you! Let us know in the comments which topics or areas you’d like us to explore further here at RA tuition. Your feedback helps us create content that’s most helpful to you!