Human resources and their expertise and performance are the most important pillars of the accounting system, whose capability and performance can determine the success or failure of the accounting information system. All disciplines and professions seek to recruit the best talents and utilize them. In this regard, the present study for the first time in the field of accounting and auditing, seeks to provide a suitable and scientific model for recruitment talents in accounting and auditing using the qualitative method of grounded theory. The statistical population of the study included academic and executive experts (or both) in accounting and auditing which was selected using purposive sampling approach and based on the theoretical saturation rule includes 14 people. Data by interview with general guidance method and is collected in a semi-structured form. To obtain the validity of the data, two methods of reviewing participants as well as reviewing non-participating experts in the research were used. The central category of research is merit selection for accounting and auditing, which is based on three concepts of agreement in defining talent ؛ Creating a culture of talent recruitment, and standardizing the process of talent recruitment is expressed and according to the causal conditions, underlying conditions and intervening conditions, strategies are developed and the final model is presented based on it. This study can be a good start to organize the category of talent recruitment in the process of talent management and human resource productivity in accounting and auditing.