Traineeship in accounting: four questions to ask your employer

Summary in five lines

An ITAA traineeship lasts three years. Three years of your working life, at a firm you choose. This article gathers four questions we recommend you ask in every interview. For each question we show what a strong answer sounds like, what a concerning answer sounds like and what a red flag sounds like. At the very end you also see how we at by Watson answer those questions ourselves.

Anyone applying for an accounting traineeship in 2026 has an advantage: the market has too few candidates. So you are not just any applicant. Firms want you to choose them. That means you have the time and the right to ask critical questions.

Those questions need not be about free parking or Friday-evening pizza. You will find that out later. Better to ask questions you will clearly be able to verify within a year. These are the four questions we recommend, based on the experiences of trainees who grow with us and of trainees who switched firms again after one year.

Question 1: ‘Who will actually be my trainee supervisor, and how much time can that person really spend on me?’

Why this question matters

The ITAA (Institute for Tax Advisors and Accountants) requires a recognised trainee supervisor, but says nothing about how much time that person actually spends on you. And that is often where the biggest difference between firms sits.

A trainee supervisor with sixty files and ten trainees cannot possibly give you the same guidance as someone with fourteen files and two trainees.

A strong answer sounds like this:

‘Your trainee supervisor will be X. They currently guide three trainees. We schedule a one-hour traineeship review every two weeks, plus three formal evaluations per year. Beyond that, you can always come to them directly with file questions.’

A concerning answer sounds like this:

‘The trainee supervisor will be someone from the team. We will look later at who exactly that will be.’

A red flag:

‘In our firm, everyone does a bit of the supervision, so you can go to anyone.’ Translation: no one feels really responsible.

Question 2: ‘Which files do I get in my first six months, and which in years two and three?’

Why this question matters

A good traineeship lets you grow. You start with preparatory work, then build your own files, and eventually learn to work on more complex advisory files.

A weak traineeship has you doing the same repetitive work for three years.

The competency exam tests broad practical experience. If you never gained that experience, it shows.

A strong answer sounds like this:

‘In the first six months, you work on six to eight files under direct supervision. From month six, you steadily take on your own files under supervision. By the end of year one, you manage three to five files independently. In year three, you work on more complex files such as acquisitions, structures and international matters.’

A concerning answer sounds like this:

‘That depends on the needs of the firm. We look at it file by file.’

A red flag:

‘As a junior, you sit mainly on the input side. That is how everyone starts.’

Question 3: ‘What happens when something goes wrong on one of my files?’

Why this question matters

Every trainee makes mistakes. The difference between firms is not in the mistakes, but in how they are handled. A safe firm uses mistakes as a learning moment. A strong firm uses mistakes as a learning moment. A weaker firm quietly pushes responsibility down to the trainee.

A strong answer sounds like this:

‘Every file you prepare is checked by your trainee supervisor before it goes to the client, especially in the first year. If something does go wrong, the responsibility lies with us. We discuss what happened, draw lessons and improve the process. Mistakes are part of training.’

A concerning answer sounds like this:

‘That depends on how serious it is.’

A red flag answer:

‘If you make a mistake, you get a rap on the knuckles. That is how it works. You learn it the next time.’

Question 4: ‘How does the firm concretely handle training, and what do I get on top of the ITAA requirements?’

Why this question matters

The ITAA imposes a minimum number of training hours. Some firms do exactly that minimum and stop there. But accounting is changing fast. Think of AI, digitalisation and new legislation. Anyone who only follows the minimum falls behind after three years.

A strong answer sounds like this:

‘We reimburse all ITAA obligations in full: seminars, study materials, exam fees and registration costs. On top of that, we provide extra training days on technical topics and skills such as client communication, negotiation and presentation.’

A concerning answer sounds like this:

‘You get the time to attend ITAA seminars; the rest is your own responsibility.’

A red flag answer:

‘You can do training in your own time, we learn on the job here.’

The by Watson answers, no detours

Because we like to keep things transparent, here are our answers to these four plus one.

On the trainee supervisor

Each of our four offices has at least one recognised ITAA trainee supervisor. You get a fixed trainee supervisor assigned straight away, who guides a maximum of three trainees at a time. We schedule a review every two weeks and provide three formal evaluations per year.

On the files

In your first six months, you work on six to eight files under direct supervision. From month seven, you build your own files. By the end of year one, you gradually take on your own files under supervision. In year two, you build that out further. In year three, you work on more complex files such as acquisitions and structures via our MGI network.

On mistakes

Every file from a trainee is checked before it goes out, especially in the first year. Mistakes are discussed openly, without blame. Responsibility towards the client sits with the trainee supervisor, not with the trainee.

On training

In addition to the ITAA costs, we provide a training budget and you get unlimited access to Accountants Academy. We do not provide extra study leave or training days, but you can always request training that benefits your file.

Frequently asked questions

Is it normal to ask these questions at an interview?

Yes. More than that: good firms appreciate it. It shows you take your traineeship seriously.

What if I have several offers and get different answers?

Compare the answers side by side. When in doubt, the availability of your trainee supervisor matters more than a small difference in gross salary.

What if I only realise after my first traineeship year that it does not click?

Changing firms during an ITAA traineeship is possible, with approval. Your accumulated experience is usually preserved. It is not ideal, so choose as deliberately as possible from the start.

Which question would you personally rank as the most important?

Question one. Your trainee supervisor largely determines how your three traineeship years will feel.

Can I ask these questions in writing as a candidate trainee?

Absolutely. Many trainee supervisors even appreciate it, because it makes the conversation concrete more quickly.

Ready to put question one to us?

Schedule a conversation with our trainee supervisors in Kortrijk, Waregem, Tielt or Nazareth via bywatson.be/jobs. Prefer to send a speculative application first? That is also possible. We respond within two working days.