Deloitte
60 MCQ + essay · 90 min
- Accounting40
- Auditing40
- Tax (Vietnam)40
- General knowledge & IQ40
- Practice questions160
Plus the full mock: Accounting 20, Auditing 15, Tax (Vietnam) 15, General knowledge & IQ 10, essay.
Big 4 entrance tests: Deloitte, EY, KPMG, PwC
Each firm sets its own paper. As candidates report them: accounting, auditing and Vietnamese tax at Deloitte, EY and KPMG, verbal and numeracy at PwC, with IQ, English and an essay in the mix. 640 original questions in each paper's shape and clock, 4 full mocks, a worked explanation for every answer.
One payment, lifetime access. Full refund within 7 days if you've opened 3 sets or fewer.
Lead schedule B4
Entrance papers, by firmTax law as of 21 Oct 2026
Which firm's paper are you sitting?
| Ref | Paper | Sections in the paper | MCQ | Clock | Practice |
|---|---|---|---|---|---|
| D-1 | Accounting · Auditing · Tax (Vietnam) · General knowledge & IQ · Essay | 60 | 90 min | 160 | |
| E-1 | Accounting · Auditing · Tax (Vietnam) · General knowledge & IQ · Essay | 60 | 90 min | 160 | |
| K-1 | Accounting · Auditing · Tax (Vietnam) · Numerical reasoning & SJT | 35 | 30 min | 160 | |
| P-1 | Verbal reasoning · Advanced numeracy | 30 | 30 min | 160 | |
| Σ | All four | 4 full mocks, one per paper | 640 |
Each firm's paper mixes technical sections (accounting, auditing, Vietnamese tax) with IQ, English and, for some firms, an essay, all on one clock.
In DrillCase: Practice is split by section for each firm, and each firm has a full mock in the paper's own order and timing.
Vietnamese tax law changed in 2025 and 2026: CIT, VAT, PIT and foreign contractor tax all have new laws or decrees.
In DrillCase: Tax items are written against the law as of 21 Oct 2026, and each one names the instrument it rests on.
The papers allow about a minute per question, so speed matters as much as knowing the rule.
In DrillCase: Every set runs on the paper's per-question time, and the review shows your answer, the key and the working.
60 MCQ + essay · 90 min
Plus the full mock: Accounting 20, Auditing 15, Tax (Vietnam) 15, General knowledge & IQ 10, essay.
60 MCQ + essay · 90 min
Plus the full mock: Accounting 20, Auditing 10, Tax (Vietnam) 10, General knowledge & IQ 20, essay.
35 MCQ · 30 min
Plus the full mock: Accounting 10, Auditing 10, Tax (Vietnam) 10, Numerical reasoning & SJT 5.
30 MCQ · 30 min
Plus the full mock: Verbal reasoning 15, Advanced numeracy 15.
A question from the free Deloitte demo, reviewed
Deloitte paper · AccountingRevenue (IFRS 15): over time
Minh Tri Consulting JSC signs a 12-month advisory contract for $240,000, starting 1 September 20X5. The service is provided evenly over the term and the client paid the full amount on signing. How much revenue is recognised in the year ended 31 December 20X5?
The performance obligation is satisfied over time, so revenue follows the service delivered, not the cash: 240,000 × 4/12 = $80,000 for September to December, with the remaining $160,000 shown as a contract liability. Option A recognises the cash received, but receipt of cash is not the trigger for revenue under IFRS 15.
Sit it on the paper's clock
20 questions at the paper's pace (69 seconds a question for Deloitte), one clock that never pauses, a key for every answer so speed is thinking, not clicking.
Mark it section by section
Hand in and the set is scored at once, with a subtotal per section, so the weak one shows itself.
Reconcile every answer to its key
Your answer against the key, the working for every calculation, the explanation and, for tax, the instrument the answer rests on. Then the full mock.
All four firms
$69
640 questions, 32 sets, 4 mocks · lifetime access · 7-day refund if ≤ 3 sets opened.
Get all four firms — $69Sitting one paper?
A firm pack is $29: that firm's 160 practice questions and its full mock, 1-year access, final sale. Upgrade to all four later and pay only the difference.
Also sitting McKinsey, BCG or Bain? The All-Access Pass ($250) includes every Big 4 paper too.
No. DrillCase is independent practice. It is not affiliated with, endorsed by or sponsored by any of the four firms. The firm names describe which paper a pack trains for.
No. All 640 practice questions and the 48 demo questions are written by DrillCase, with invented companies and numbers. What follows each firm's paper is its shape as candidates report it: the sections, their order, the number of questions and the clock. Firms can change their papers.
The law in force on 21 Oct 2026: CIT Law 67/2025/QH15, VAT Law 48/2024/QH15 as amended, PIT Law 109/2025/QH15 with Decree 253/2026 (its salary rules cover all of tax year 2026), foreign contractor tax under Decree 320/2025 and Circular 20/2026 (Circular 103/2014 was repealed from 1 July 2026), and Tax Administration Law 108/2025/QH15 (in force from 1 July 2026). Every tax question names the instrument its answer rests on.
20 questions on the paper's own pace: 69 seconds a question for Deloitte and EY, 51 for KPMG and 60 for PwC. The full mock runs on the whole paper's clock.
No. The Deloitte and EY mocks end with an essay prompt and a word counter on the same clock. After you hand in, you see a model plan to compare your essay against.
If your applications go to one firm, its pack ($29, 1-year access) covers that paper. If you apply to several in the same season, all four firms cost $69 with lifetime access. Own a firm pack already? You pay only the difference.
All four firms refunds in full within 7 days if you've opened no more than 3 sets (mocks count). Firm packs are final sale once access starts, so take that firm's free demo first. The All-Access Pass has 7 days even if used.
Practise it until the clock feels familiar.
DrillCase is independent practice. It is not affiliated with or endorsed by Deloitte, EY, KPMG or PwC. Firm names are trademarks of their owners.