The APDCL Assistant Accounts Officer (AAO) recruitment process involves a written test with multiple-choice questions, followed by a document verification process. The written test consists of two parts: Part A, which covers General English, General Knowledge, General Aptitude, Basic Computer Knowledge, and General Mathematics of Class-X standard, and Part B, which covers Accountancy, Auditing, and Income Tax. The test is designed to assess the candidates' knowledge and skills in these areas.