What are the conditions to Hire New Accountant ? fresh Or senior level?

From my pervious experiences as bellows :

1) Juniors : they all MUST knows deep inside they are fresh and not say they know but Physical they don't

                   Because we are Managers when make the interviews was in their age and know100 % how 

                    They think , Then how we select according to the Needs of our company , I mean is he / she

                    can work in our company environment and act as he / she have no experience , accordingly

                    we choose how the mindset or way of thinking.

2) Seniors : The same as Juniors , I mean we pass through many interviews also , then he / she MUST 

                     Know when stand by in the experiences , I mean is he / she expert in fields all or in one

                     I mean AP / AR / BANKS / GL / SUPPLY CHAIN / INEVENTORY.

          Finally I wish any one who makes interview knows deep inside its not only Certified selected as How many have CMA Or CPA but even I can't heir as they really don't have the physical experiences , also on the other hand if he / she have experiences in any field MUST really know where he / she stand in which level in it , Juniors / Seniors / Supervisor / Section head .    

It may depend upon the position you are going to fill. It is the position requirement which determines whether the candidate should be fresh or experienced.