This question will always come up and the answer really differs from business to business. Make sure you fully understand the area you are interviewing for. For example, if the role was in audit they would be looking for you to focus on your interest in helping an organisation understand how they have been operating over a period and presenting areas that they can improve. On the flip side if the role was in tax you could say something like you enjoy trying to save people money by tightening their current plan and searching for loopholes. With certain roles there is lots of legislation which is a more technical area for those with an eye for detail.Forensic Accountancy, however, is more investigative, using a problem solving process where you would focus on individual, cooperate or personal disputes. Equally for any area of Accountancy they will be looking for someone who has a passion for data and a keen eye for high level analysis so work that into your answer. Make sure you're very clear on what your role entails so you don't make the mistake of saying you are interested in an area that is unrelated. Prior research is key.