[UPSC Interview 2021] – Transcript #77 : M Sathyavathy Ma’am Board, Commerce & Accountancy Optional, Punjab PCS Service

Date of Interview: 12th April, Forenoon
Board: M Sathyavathy Ma’am
Optional: Commerce & Accountancy
Service: Punjab PCS
Work-ex: Oyo, PwC

Asked to remove the face shield and to lower the mask for verification, and then mask remained on throughout the interview.

Chairperson read aloud my academic details, work-ex, hobbies, etc.


  1. So aren’t you practising CA now?
  2. Oh, so you are in state services, which service?
  3. Why did you receive this certificate of appreciation?  (Awards: Certificate of Appreciation for my election work)
  4. Since now you have ground experience of elections, tell me 3 major challenges in our elections? Some follow-up questions on each challenge
  5. Monologue on low voter participation. How to increase voter participation?
  6. Isn’t it true that every person needs some incentive to perform their duty? Follow-ups on my answer

Member 1

  1. We spend 2-3% of GDP on defence. Is it justified?
  2. Since you have been through process if both state public service commission and upsc. What’s the difference between the two?
  3. Who were the members of state psc?
  4. Tell me top 5 ranks of army (Knew only 2)
  5. Benefits of evm over ballot paper
  6. What is VVPAT?
  7. Why only Rs 1,2,5,10 denominated notes or coins. Why not 3 or 4 also?
  8. Do you invest in stock market?
  9. Intraday or Long term?
  10. Is investment in stock market good?
  11. Then why govt servants are not allowed to invest in stock market?

Member 2

  1. Difference between FIRR and EROR (Didn’t know)
  2. What is NPV
  3. Since you have worked in PwC. Why was PwC involved in an issue that impacted its goodwill and what lessons can we draw from it?
  4. Why did Oyo’s business model face challenges?
  5. Who wrote Vande Matram and what is the controversy surrounding it. (Didn’t know)
  6. Distance between my hometown and home district?

Member 3

  1. Don’t remember
  2. Impact of social media on students
  3. Why students spend less time in sports?
  4. What is self radicalization? (Didn’t know)
  5. What is Forensic Accounting? (Didn’t know this but mentioned that I hv read about Forensic audit)
  6. What are shell companies?
  7. What is Round Tripping?
  8. Why did you study so many subjects in Class 10?
  9. What did you study in environment?

Member 4

  1. What is Performance Audit?
  2. What is IndAS?
  3. Applicability of IndAS
  4. Three functions of ICAI
  5. Supreme Audit Institutions (Didn’t know)
  6. What is NFRA and trigger point for setting it up
  7. Recent amendments in ICAI act and concerns around it.
  8. What is audit plan and its advantages?.
  9. Cordial board, pleasant experience and some light moments as well. Towards the last leg, members had started looking at the clock, interview lasted for ~35 mins.
  10. Utility of mocks – Very helpful. 3-4 questions repeated. Helped in voice modulation, keeping answers crisp and in indentifying weak areas. One to one with Khan sir at the end was a booster.

(This transcript has been posted by a community member of ForumIAS)
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