Acumen Logic®Short answer. EY names SHL as the platform for its UK early-careers online assessments. PwC is reported to use SHL and Deloitte is reported to use Cappfinity, each on one source. KPMG does not name its provider, and prep sites disagree. Of the 39 accountancy firms in our 2026/27 research, 12 have a provider confirmed or reported for at least one online step.
How sure we are: Confirmed by the employer or the test publisher Reported by other sources Not published anywhere we could find How we check
Big Four tests at a glance
- EY online test
- SHLConfirmed
- PwC online test
- SHLReported one source
- Deloitte online test
- CappfinityReported one source
- KPMG online test
- Not published; prep sites disagreeNot published
- Other accountancy firms
- Eight confirm a provider; one more is reported
- Free practice here
- SHL and Cappfinity numerical
The Big Four, firm by firm
Each firm runs its own mix of online tests and recorded video answers. Of the Big Four, only EY names its assessment supplier in its own material. PwC’s page names SHL only for practice tests. The table shows what our research found for each step.
| Employer | Online test | Video interview | Game-based test | Last evidence |
|---|---|---|---|---|
| EY | SHLConfirmed Other programmes: not published (1 of 8) | SHLConfirmed | None recorded | ey.com4 Sep 2026 |
| PwC | SHLReported one source Other programmes: not published (10 of 14) | SHLReported one source Other programmes: not published (2 of 6) | Not published previously reported: Arctic Shores (2025) | pwc.co.uk12 Oct 2026 |
| Deloitte | CappfinityReported one source Other programmes: not published (1 of 8) | CappfinityReported one source | None recorded | hub.preparationplus.comlive page, read 11 Oct 2026 |
| KPMG | Not published | Not published | None recorded | kpmgcareers.co.uklive page, read 11 Oct 2026 |
EY: SHL, confirmed
EY’s applicant data notice, dated 4 September 2026, says SHL hosts and manages its UK early-careers online assessments (EY). The same notice covers recorded video answers, which a company called GTI helps SHL to score. It names an Interactive Job Preview followed by two further online parts.
EY’s FAQ lists the kinds of task you may meet: choosing answers, reading tables or graphs, dragging items, spotting patterns and recording a video response (EY FAQ). If you pass the online steps, EY invites you to an EY Experience Day. EY’s graduate page says these run from November 2026 to April 2027. Its FAQ says they begin from mid-October 2026.
Some prep sites still name Cappfinity for EY, and an undated EY notice mentions a Cappfinity tool. EY’s dated notice is newer. No source says when, or whether, EY switched.
PwC: SHL, reported
PwC does not name its test provider. Prep sites dated 2026 say its online test and video interview run on SHL.
PwC’s own careers page suggests you “have a go at taking the SHL practice tests” (PwC). That fits the reports.
What changed. PwC used to be linked to Career Unlocked, a game-based assessment designed by Arctic Shores. The last report of that is from 2025. Prep sites dated 2026 say PwC has moved from game-based testing to an SHL format.
Deloitte: Cappfinity, reported
Deloitte calls its online steps the Immersive Online Assessment and the Job Simulation. Its own page says the online assessment includes numerical and verbal reasoning questions, and that the speed of your response counts towards your score. The Job Simulation includes recording video responses (Deloitte).
Deloitte names no supplier. Prep sites name Cappfinity, and Deloitte’s Candidate Zone links to a Preparation Plus site, which is Cappfinity’s preparation hub.
For the Job Simulation, a few prep sites name HireVue instead. Deloitte points job-simulation preparation to the same Preparation Plus site, so we show Cappfinity there too.
Deloitte says its Entry Level Apprenticeships roll the two online steps into one assessment called OneStop. No provider is published for it. More detail is in our Cappfinity guide.
KPMG: not published, and prep sites disagree
KPMG describes its process in detail but names no provider for any online step Not published. Prep sites disagree: some name SHL, one names Cubiks and one names Cappfinity. KPMG’s pages link to SHL practice tests. Its FAQ also says it has no relationship with providers selling help with its assessments (KPMG FAQ).
What KPMG does publish is useful. This is its own description of the graduate route, which it says also applies to its placement and vacation programmes:
| Step | What KPMG says |
|---|---|
| Skills assessment | Untimed; KPMG suggests 20 minutesConfirmed |
| Cognitive test | Numerical and logical reasoningConfirmed |
| Cognitive test time | 36 minutesConfirmed |
| Video interview | Six recorded questions from an AI avatarConfirmed |
| Video interview time | Allow 40 minutesConfirmed |
| Assessment day | Launch Pad, in personConfirmed |
| Test provider | Not published |
Source: KPMG’s graduate application page.
KPMG’s insight route has two online parts (KPMG insight). The first is an untimed simulation, and KPMG suggests allowing 90 minutes. The second is mostly untimed, but its video questions are timed, and KPMG suggests allowing 60 minutes.
Mid-tier firms that name a provider
Outside the Big Four, eight firms we checked confirm a provider for an online step in their own material, and one more is reported. For Saffery, that provider runs a questionnaire, not its reasoning test. The providers vary widely, so the right preparation depends on the firm.
| Employer | Online test | Video interview | Last evidence |
|---|---|---|---|
| BDO | Arctic ShoresConfirmed Other programmes: not published (1 of 5) | Not published previously reported: Willo (earlier cycle) | careers.bdo.co.uklive page, read 10 Oct 2026 |
| Buzzacott | Thomas InternationalConfirmed Other programmes: not published (1 of 2) | None recorded | buzzacott.co.uklive page, read 11 Oct 2026 |
| Cooper Parry | Thomas InternationalConfirmed Other programmes: not published (1 of 4) | Not published | cooperparry.comlive page, read 12 Oct 2026 |
| Grant Thornton UK | NeurosightConfirmed Other programmes: not published (6 of 9) | HireVueReported one source | grantthornton.co.uklive page, read 11 Oct 2026 |
| Hazlewoods | Arctic ShoresConfirmed | None recorded | hazlewoods.co.uklive page, read 11 Oct 2026 |
| Moore Kingston Smith | HireVueConfirmed Other programmes: not published (3 of 6) | None recorded | mooreks.co.uklive page, read 12 Oct 2026 |
| Saffery | Rare (Contextual Recruitment System, CRS)Confirmed Other programmes: not published (1 of 5) | None recorded | saffery.comlive page, read 11 Oct 2026 |
| Sumer Group (Monahans) | CanditechConfirmed Other programmes: not published (4 of 5) | None recorded | monahans.co.uklive page, read 11 Oct 2026 |
| Forvis Mazars | NeurosightReported one source Other programmes: not published (2 of 4) | None recorded | graduatesfirst.com18 Aug 2026 |
Hazlewoods holds a live video call, not a recorded one. Saffery’s row shows its questionnaire; its first test names no provider.
What each firm says its step involves:
- BDO: a task-based assessment it says is operated by Arctic Shores, based on quantitative and inductive reasoning. An older report names Willo for its video interview.
- Hazlewoods: interactive assessments from Arctic Shores, its named partner. Our Arctic Shores guide covers this format.
- Buzzacott and Cooper Parry: aptitude and behavioural assessments from Thomas International.
- Grant Thornton UK: an online strengths assessment created by Neurosight, which it says usually takes under five minutes. One prep site names HireVue for its apprentice video interview.
- Moore Kingston Smith: says it uses HireVue for its early-talent programmes. Its first online step mixes pre-recorded video questions and interactive tests, so we show HireVue under online test.
- Saffery: its first online part is a General Ability Test of inductive, deductive and numerical reasoning, with no provider named. A later questionnaire uses Rare’s Contextual Recruitment System, which looks at your achievements in the context they were gained.
- Sumer Group (Monahans): an online assessment on the Canditech platform, with video questions, numeracy and comprehension tests.
- Forvis Mazars: its own page describes a short online strengths assessment. Only third-party sites name Neurosight.
Three more firms have older reports only. None publishes a provider for the current cycle. Two are in this table, and PKF Littlejohn is below it:
| Employer | Online test | Last evidence |
|---|---|---|
| RSM UK | Not published previously reported: Cappfinity (2025) Other programmes: not published (3 of 5) | rsmuk.comlive page, read 12 Oct 2026 |
| Blick Rothenberg | Not published previously reported: Bryq (earlier cycle) Other programmes: not published (3 of 4) | business-school.ed.ac.ukundated |
RSM UK’s own page describes a scenario-based strengths assessment with a numerical reasoning part and an assessment of AI literacy, but names no provider.
PKF Littlejohn names no provider for its online test either. A job-board copy of a listing for its women-only Women In event, set for July 2025, said applicants to that one event took a pre-interview test with Sanctuary Graduates, a graduate recruitment agency. The listing is no longer live.
Firms that publish nothing
We also checked these 23 accountancy firms. None names a test provider, and we found no report of one: Albert Goodman, Armstrong Watson, Azets, Bishop Fleming, Crowe UK, Dains, Duncan & Toplis, Ensors, Gerald Edelman, Haysmacintyre, Henderson Loggie, Johnston Carmichael, Kreston Reeves, Larking Gowen, Menzies LLP, MHA, Old Mill, PKF Francis Clark, Price Bailey, S&W, Shaw Gibbs, Streets, UHY Hacker Young.
What the firms say about AI and outside help
Several firms state what you may and may not use. These are their own statements:
| Firm | What the firm says | Source |
|---|---|---|
| Deloitte | Complete assessments alone, without AI help | Deloitte integrity guidance |
| EY | Complete all assessments alone, without any help | EY FAQ |
| BDO | Do not use AI on the tasks | BDO AI guidance |
| Grant Thornton UK | Do not paste answers written by AI | Grant Thornton application page |
| Forvis Mazars | Asks you not to use AI | Forvis Mazars FAQ |
| RSM UK | No AI in any online or in-person assessment | RSM UK application page |
| Saffery | Complete its assessments without GenAI | Saffery GenAI guidance |
| Moore Kingston Smith | No AI during interviews | Moore Kingston Smith AI page |
Paraphrased from each firm’s own page. Our research found no such statement from PwC.
Practise the right format
Practise for the provider your invitation names. Our free tests cover one subject each, so treat them as a start, not the whole test.
- EY and PwC (SHL). The free SHL test is SHL Numerical Reasoning (Multiple Choice): 18 questions in 25 minutes (our time limit, not a published SHL figure). It covers numerical reasoning only. Start the free SHL test.
- Deloitte (Cappfinity). The free Cappfinity test is Cappfinity Numerical Reasoning · Form 2: 12 questions. Our version records your time and sets no limit. Prep sites report that the real Cappfinity test records time too. Deloitte’s own page says some of its questions are timed. It covers numerical reasoning only. Start the free Cappfinity test.
- KPMG and firms with no published provider. Practise the subjects the firm describes. KPMG says its cognitive test covers numerical and logical reasoning. The free Acumen Logic Benchmark is 20 questions in 17 minutes across numerical, verbal and logical reasoning.
Pro has all 15 of our SHL forms and all 9 Cappfinity forms, including the free ones. We have no practice tests for Arctic Shores, Thomas International, Neurosight, HireVue or the other providers above.
For more on each provider, see the SHL guide, the Cappfinity guide and the test provider comparison. How we decide each mark is on how we check employer tests. Last checked: October 2026.
Sources
- EY: applicant data notice (SHL)
- EY: students FAQ
- EY: graduate programmes
- PwC: student careers (SHL practice tests)
- GraduatesFirst: PwC job tests
- Finbound: PwC video interview guide
- WikiJob: Career Unlocked at PwC
- Deloitte: early-careers assessment
- KPMG: graduate application process
- KPMG: insight application process
- RSM UK: early-careers application process
Common questions
Which online test provider does EY use in 2026/27?
Does PwC use SHL or Arctic Shores?
Which test provider does Deloitte use?
Which test provider does KPMG use?
Which other accountancy firms name their test provider?
Can I use AI in a Big Four online test?
Related guides
Cappfinity
Cappfinity Assessments in 2026/27: Format, Timing, and Which UK Employers Use Them
What a Cappfinity assessment looks like, how its timing works, which UK employers name or are reported to use it, and the free Cappfinity test.
SHL
SHL Tests in 2026/27: Formats, Scoring and Which UK Employers Use SHL
What SHL publishes and what prep sites report, how sten scoring works, and the four UK employers whose own pages confirm SHL.
Arctic Shores
Arctic Shores Assessment: What You Can and Can't Prepare For (2026/27)
What the tasks measure, how the Fit Score works, which UK employers use it, and which parts you can prepare for.
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