Overview
Join Audit Scotland as a Graduate Trainee Auditor in 2026. Candidates requiring sponsorship: Audit Scotland is unable to provide sponsorship to candidates for this role under the Skilled Worker visa category. You must demonstrate a right to live and work in the UK for the duration of the Trainee Auditor employment and training (typically 54 months). This could be from a visa granting permission to work in the UK independently (e.g., dependent or ancestry visa or settled status).
This role offers a fixed-term contract of 54 months with a pathway to become a qualified Chartered Accountant with ICAS, and to undertake varied work auditing public bodies in Scotland while developing your career within Audit Scotland.
Why join our team?
Our Graduate Trainee Scheme includes financial support to become a qualified Chartered Accountant with ICAS. You will gain a prestigious, internationally recognised qualification while working on diverse auditing work with public bodies in Scotland. You will also be supported to complete a personal development programme to enhance your career prospects in Audit Scotland.
Benefits include:
* Competitive starting salary, plus bonuses for passing exams first time and salary increments as you progress through the qualification
* 38 days holiday (inclusive of 8 floating public holidays), 4 fixed public holidays, flexi-time and exam leave
* Career development and training opportunities
* Attractive local government pension scheme (17.6% employer contributions)
* Access to counselling and an annual wellbeing and lifestyle medical check-up
* Discounts from major retailers with our savings program
* Interest-free loans for annual season tickets
There has never been a more interesting or important time to join us. We offer a rewarding place to work with a supportive and open culture and a wide range of professional development opportunities. We’ve been named one of the top 25 workplaces in Scotland and the UK’s ninth best accountancy workplace in the 2025 Best Companies awards.
More About You
You don’t need to be an accountancy graduate or have achieved a specific grade in your honours degree to join us. Our trainees come from various backgrounds and have studied a range of degree subjects. You may join us straight from university or later in your career. What matters is strong analytical and people skills, commitment to studying for a professional qualification, and the ability to excel in a challenging and rewarding role.
Qualifications
If this sounds like the career for you, you will need the following skills and qualifications:
* Achieved or be on track to achieve an honours degree (or equivalent) in any subject
* A minimum of National 5 Grade C or GCSE Grade 4/C (or equivalent) in Maths and English
* Strong verbal and written communication skills
* Ability to work as part of a team and independently using your own initiative
* An interest in Audit Scotland and/or the public sector as well as the auditing and accountancy profession
* Sound analytical skills for gathering, interpreting and evaluating data
* Disciplined and organised with good project management skills
Who are we?
Our vision is that public money is well spent to meet the needs of Scotland's people. We support the Auditor General for Scotland and the Accounts Commission to provide clear, independent, and objective assurance on how effectively public money is being managed and spent. Our work covers about £59bn of public spending, almost 300 public sector accounts, and the services and projects that affect all people and communities in Scotland. We value equality, independence, innovation, integrity and respect in everything we do.
How We Work
We employ around 340 staff in a wide variety of roles, working from offices in Edinburgh, Glasgow and Inverness and through a network of regional offices across Scotland. We currently have trainee opportunities available across Scotland in Edinburgh, Glasgow, Inverness and Aberdeen. Our trainee opportunities are available on a 54 month fixed-term contract. We operate a hybrid working environment with a mix of at home, in the office and at client sites.
Interested? Next steps
Visit our careers website or graduate page and download the role profile for detailed role information. To apply, click the ‘apply’ button and submit an application form. If you wish, you can also share your CV; note that due to volume of applications we cannot guarantee CVs will be screened alongside your application. Ensure your application form includes all information required to demonstrate you meet the essential criteria. If you require an alternative way to apply under grounds of a reasonable adjustment, please contact a member of the HR team.
Stage 1 – Online verbal and numerical test after the application closing date.
Stage 2 – Online simulation assessment (analysis exercise) if successful at Stage 1.
Stage 3 – Final stage interview (competency-based).
The closing date for applications is Sunday 11th January 2026. Interviews are expected early in the weeks of 16th and 23rd March 2026. The start date for this vacancy is October 2026. Details will be confirmed nearer the time. Please note that only applications via our careers website will be considered.
Diversity and Inclusion
We value a diverse workforce and support progression of minority ethnic groups. We are a proud disability confident employer.
Reasonable adjustments
Audit Scotland’s recruitment process may include various stages and activities. We are committed to providing inclusive and accessible recruitment where everyone is supported to perform at their best. Visit the role profile on our careers website to learn more about support with reasonable adjustments.
Additional
We are an organisation with a wide geographic presence across Scotland, including Edinburgh, Glasgow, Inverness, Aberdeen and regional offices. This description reflects multiple locations and the general scope of the Graduate Trainee Auditor role.
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