The HR round is just to make you feel comfortable. I come from an Internal Audit background; the HR offered me a technical bout in Risk Assurance (PwC's Internal Audit Version), however, I wanted to venture into Statutory Audit. Academically, ICAI hasn't imposed IndAS on their students, however hiring parameters are different. The technical round had more emphasis on what students didn't generally know and the guy interviewing me had no clue on Internal Audit. Usually if the interviewers are evaluating candidates crossing lines they generally test the surface water, but this guy here didn't even know what he wanted to ask in depth (which he openly admitted) and yet wanted accurate answers from me. Having said all this, there shouldn't be a problem if you had done your Articles in a statutory audit firm