A candidate has the accounting experience you need. Their résumé shows the right education, their interview went well, and their credentials align with the position.

But qualifications are only part of the hiring picture. Accounting employees may have access to financial records, confidential client information, payroll data and other sensitive information, making trust an important consideration.

The potential impact can be significant. According to the Association of Certified Fraud Examiners’ 2024 Report to the Nations, occupational fraud cases examined in the United States and Canada had a median loss of $120,000.

Background checks can help accounting firms verify important candidate information before hiring. However, screening should reflect the role, since the checks appropriate for a junior accountant may differ from those for someone with greater access to financial information or authority.

So, what should accounting firms consider when building a background screening process?

Why Should Accounting Firms Consider Background Checks?

For accounting firms, background screening can help close some of the information gaps that remain after an interview.

A résumé tells you what a candidate says they have done. An interview helps you understand their experience and fit. Pre-employment screening can help independently verify information that matters to the role.

This is particularly relevant in accounting, where employees may be trusted with sensitive information and financial responsibilities. CPA Canada has also noted that accounting professionals can face risks of being exploited, knowingly or unknowingly, for illicit financial activity in certain circumstances.

The goal, however, should not be to collect as much information about a candidate as possible. Instead, employers should consider what information is relevant to the responsibilities and risks associated with the position.

What Background Checks Should Accounting Firms Consider?

There is no single background screening package that makes sense for every accounting employee. A role-based approach allows firms to select checks according to the position, responsibilities, and level of access involved.

1. Criminal Record Checks

A criminal record check may form part of an accounting firm’s pre-employment screening process.

In Canada, criminal record screening can provide information based on the type and scope of check being conducted. Employers should determine whether a criminal record check is appropriate for the position and assess results in accordance with applicable laws, policies and requirements.

2. Employment History Verification

A candidate’s previous experience can carry significant weight when hiring for an accounting position.

Employment history verification can help confirm details such as previous employers, positions held and other employment information available within the scope of the verification.

For example, if a candidate is being considered for a senior accounting position based partly on several years of relevant experience, verifying that history gives the employer another source of information before making the hire.

The Office of the Privacy Commissioner of Canada has previously stated that prospective employers should obtain an applicant’s consent when making inquiries with former employers about employment history.

3. Education Verification

A degree, certification, or professional designation may be an important requirement for an accounting position. However, seeing it listed on a résumé is different from verifying it.

Education verification can help confirm the qualifications a candidate has represented during the hiring process.

This is particularly useful when a specific education or credential is required for the position. Verification gives employers a way to confirm that requirement rather than relying solely on the information provided in an application.

4. Identity Verification

Before verifying someone’s background, employers need confidence that they are screening the right person.

Identity verification can help establish that a candidate is who they claim to be and can support the accuracy of other screening steps.

For accounting firms hiring remotely or managing candidates across different locations, incorporating identity verification early in the process can also help create a more consistent screening workflow.

5. Credit Checks

A credit check for employment may be considered for certain accounting or finance positions, particularly where the responsibilities make financial information relevant to the hiring decision.

However, that does not mean every accounting employee should automatically receive a credit check.

The purpose should be clearly connected to the position, and employers need to consider applicable privacy, employment and consumer reporting requirements. Canadian privacy guidance emphasizes that organizations should identify why personal information is being collected and obtain meaningful consent where required.

Should Every Accounting Employee Receive the Same Background Checks?

Quick answer: No. Background screening should be tailored to the responsibilities and requirements of the position.

Consider two hires at the same accounting firm. One is joining an entry-level support role. The other will have access to client accounts, confidential financial records, and greater financial authority.

Although both employees work for the same organization, their responsibilities and risk profiles are different. Their screening requirements may therefore be different as well.

Accounting firms can start by asking:

  • What information or systems will this person access?
  • Will they handle financial records, payments, or confidential client information?
  • Are specific credentials or previous experience required?
  • Which checks are relevant to those responsibilities?
  • Are there legal, regulatory, contractual, or organizational requirements that apply?

This approach helps firms create a screening process based on the role, rather than screening every candidate in exactly the same way.

What About Privacy and Candidate Consent?

Background screening involves personal information, so privacy should be built into the process from the beginning.

The Office of the Privacy Commissioner of Canada states that organizations subject to PIPEDA generally need meaningful consent for the collection, use and disclosure of personal information. Organizations should also identify the purpose for collecting information and limit collection to legitimate purposes.

Employment privacy requirements are not identical across every Canadian jurisdiction or workplace. Therefore, accounting firms should understand the legislation and requirements that apply to their organization before implementing or changing a screening program.

A clear process also helps candidates understand what is being checked, why it is relevant and how their information will be handled.

When Should Background Screening Take Place?

For many firms, background screening fits naturally toward the later stages of recruitment, once a candidate has progressed through interviews and is being seriously considered for the position.

Building screening into the hiring workflow can help prevent it from becoming a last-minute administrative step.

For example:

Candidate applies → Interviews → Conditional offer or appropriate screening stage → Consent → Role-appropriate background checks → Review → Hiring decision

The exact process will depend on the organization, position and applicable requirements. What matters is having a consistent process before the next candidate reaches that stage.

Building a More Complete Picture Before You Hire

Hiring an accountant is about more than finding someone with the right qualifications on paper.

Accounting firms may also need to verify who the candidate is, where they have worked, the education or credentials they hold and other information relevant to the responsibilities of the position.

That does not mean running every available background check on every applicant. A stronger approach is to determine what needs to be verified for each role and build a consistent screening process around those requirements.

For accounting firms reviewing their hiring process, the question becomes less about “Do we conduct background checks?” and more about “Are we conducting the right checks for this role?”

Screen for the Role, Not Just the Résumé

Triton helps Canadian organizations build efficient background screening processes around their hiring needs. From criminal record checks and identity verification to employment, education verification, employers can bring relevant screening steps into one process.

Looking to strengthen your accounting firm’s hiring process? Contact Triton to explore background screening options for your team.