Overview
Audit Apprenticeship (AAT) – Varied sectors - September 2026 role at Moore Kingston Smith
Application Deadline: 10 October 2025
Department: Advice, Audit & Accounts | Location: St Albans | Compensation: £27,100 / year | Start date: 2 September 2026
Description
At Moore Kingston Smith, we believe in the potential of people to make a positive impact, fuelled by the power of genuine understanding. As an accredited training firm, we’re committed to providing first-class professional development in a supportive and friendly environment. Through our Level 4 Audit Apprenticeship, you will gain hands-on experience, develop essential skills, and build the foundation for a successful career in audit. You will work with businesses across a wide range of sectors, delivering exceptional client service while earning a Level 4 Diploma in Professional Accounting from the Association of Accounting Technicians (AAT).
Our Advice, Audit & Accounts team is trained to have broad experience across a range of disciplines, from audit and accounts through to tax and other advisory services, so we can support our clients with cross-discipline solutions. These teams work with clients who vary in size, from sole traders to medium and large businesses, across a wide range of sectors including financial services, hospitality, real estate and technology.
Key responsibilities
* Develop a strong understanding of accounting principles, financial reporting standards, and auditing guidelines
* Attend client offices and represent the firm professionally as part of the audit team
* Assist in planning audits, including reviewing prior year information and preparing lead schedules
* Perform audit testing on key financial areas such as income, expenses, assets, and liabilities
* Check the accuracy of financial schedules and ensure figures agree with supporting records
* Prepare financial statements in line with relevant standards and legal requirements
* Draft corporation tax computations and support tax-related audit procedures
* Liaise with clients to gather documentation, clarify queries, and support audit progress
* Maintain accurate and well-organised working papers in line with internal procedures
* Review and update client data in accounting and tax software systems
* Identify and suggest improvements to client systems and internal processes
* Support the preparation of audit close-out meeting materials and discussion points
* Communicate effectively with internal teams, including technical and tax departments
* Help manage client expectations and meet deadlines throughout the audit process
Progression and qualification
As you develop experience and confidence, you will start to take more ownership of audit sections and communicate more directly with clients. You will begin mentoring newer team members, contribute to planning discussions, and handle more complex technical areas.
As you near completion of the AAT apprenticeship, you will be considered for progression onto the Association of Chartered Accountants (ACA) pathway, which after 2 further years of study, would lead to becoming a fully qualified Chartered Accountant with the Institute of Chartered Accountants England and Wales (ICAEW).
Your path to qualification
In this role you will be completing a structured two-year training contract and Level 4 apprenticeship programme, during which time you will study towards the Level 3 and Level 4 AAT (Association of Accounting Technicians) professional qualifications. It’s designed to give you a strong foundation in accounting while gaining valuable hands-on experience.
What this means for you:
* You will complete 10 AAT exams across key areas such as bookkeeping, financial statements and tax
* You will gain relevant work experience, supported by on-the-job learning and guidance from your manager
* You will develop key professional skills through structured training and development
* You will be accountable for maintaining your apprenticeship file
* You will follow a planned schedule of work and study, with regular revision and training sessions leading up to key exams during the year
Support and wellbeing
* In-person tuition with our trusted training provider during set study blocks
* Paid study leave
* Ongoing support from a Buddy, Training Manager, and Training Partner, with regular feedback and development reviews
* Access to wellbeing resources and a supportive network to help you thrive
Who we are looking for
The AAT training programme is open to students from a range of backgrounds. You do not need a university degree to apply. We look for:
* A clear motivation to pursue a career in audit, with an understanding of the AAT qualification and the role auditors play in supporting businesses
* Enthusiasm for building strong relationships and collaborating with clients and colleagues, with close support from your manager
* A proactive, results-driven attitude, ensuring excellent client service and a commitment to delivering high-quality work with integrity
* A dedication to ethical standards, ensuring your work aligns with professional guidelines
* Strong commitment and reliability to balance studies and exams with your full-time role
* A growth mindset and adaptable approach, with willingness to continuously acquire new skills, supported by your manager and learning team
* A commitment to understanding, built on respect, collaboration, and active listening
Eligibility
* To have obtained, or be on track for 112 UCAS points from three A-Levels, or equivalent qualifications
* You do not need a degree to apply for this apprenticeship. If you have a degree in a subject unrelated to accounting or finance (minimum 2:2), you’re still welcome to apply
* To be permitted to work in the UK, for at least 2 years from the start date of the programme
Recruitment process
1. Application
2. Interactive assessment
3. Virtual interview with one of the Early Talent team
4. Final interview in the office for the role
The Early Talent team can discuss the individual support and adjustments you may need during the process.
Role metadata
* Seniority level: Entry level
* Employment type: Internship
* Job function: Accounting/Auditing and Finance
* Industries: Accounting
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