Both these fields are vast and you can expect questions on almost anything. Depending on the kind of organisation that you are looking to join questions will be based on matters accordingly. A chartered accountancy firm will probably ask questions related to tax planning and reporting. What basis should depreciation be charged on? What is the best time to purchase machinery if one wants to minimize tax? Companies generally entail personnel who are well versed in matters relating to statutory requirements that have to be met. What are the most recent accountancy standards? Or investment related questions. Which sort of investments should the company invest in over the short term? Etc. Firms that just want an accountant to tick away entries of debit and credit will require a candidate with a better grasp of the fundamental principles of accountancy.