Applications may close sooner than the advertised date. We encourage you to submit your application as soon as you can to avoid disappointment. Our team of sharp minds has unique skills, talents and aspirations. We are always looking for like-minded people to help us reach our shared goals. Our people drive our success, and our Early Careers colleagues are no exception. We want everyone to become a leader of their work and their learning. As part of our firm, you will get hands-on client experience, with full support to achieve your potential, and responsibility from day one. The Role The JC Futures accounting apprenticeship programme, starting in August 2026, is the pathway to becoming a fully qualified accountant. In the first year, you will complete a Level 2 Certificate in Bookkeeping (or similar) and obtain crucial on-the-job experience. You will then progress directly to ICAS or ACCA, or through an integrated graduate apprenticeship / professional qualification. We provide full support towards your professional qualifications, enabling you to balance your work alongside your studies. The JC Futures accounting apprenticeship will develop your interpersonal and commercial skills in a dynamic, commercial environment right at the heart of business. We have a dedicated early careers induction experience and skills training programme for all apprentices. More widely, you have access to a fantastic range of professional learning opportunities through our in-house Learn platform, the JC Aspire programme and connections to the Moore global network. You will be training with several other JC Futures apprentices across the firm, establishing a professional network among peers. There are plenty of social opportunities to build relationships with your colleagues, with regular events and informal catch-ups available. About You: We are looking for the following: 4 Highers (or equivalent) of Grade B or above National 5 (or equivalent) Maths and English at Grade C or above Enthusiastic team player Willingness to learn Excellent communication – written and verbal Commitment to effectively manage studies and professional responsibilities We appreciate that not everybody may fit the criteria above. We encourage you to still apply, as our recruitment process encourages us to take into consideration your academic achievements as well as other experiences in which you have grown and developed. Please note we can only accept applications from those who have a permanent right to work in the UK without restriction. We have apprenticeship opportunities in our Audit and Business Advisory teams in 2026. You can read more about our services below. Our recruitment team is on hand to assess your skills and attributes and match these to the services we offer as you progress through the stages of the process. What does our Audit team do? Within our Audit team, you will get the inside view of a wide range of clients – from food and drink, oil and gas, to hospitality, construction and in our specialist financial services teams. These industries are very significant contributors to the UK economy and Johnston Carmichael's growth as a business. Audit provides an essential service to clients that helps give confidence to investors and regulators. An audit is an independent verification of a company’s accounts. As part of our growing audit team, you will contribute to this verification process, from checking invoices and records to understanding client businesses and honing your professional judgement. It’s an exciting time to join our audit team. What does our Business Advisory team do? Our Business Advisory team works with clients across all industry sectors, helping prepare accounts and tax returns correctly and on time. In addition to those essential services, our goal is to build strong relationships and really understand how our clients’ businesses work, so that we can provide tailored advice to help drive them forward and achieve their ambitions. We want to be a trusted adviser to our clients and add value to their business. Why JC? Johnston Carmichael helps to build success stories that change lives - whether it’s our clients, our communities, or, most importantly, our people, who now number over 900 across the UK. We work with individuals and businesses all over the country, and our expertise covers almost every industry sector. We’re also an independent member firm of Moore Global Network Limited, a global accounting and advisory network of over 37,000 advisers across more than 116 countries. Everything we do at Johnston Carmichael is underpinned by our four core values – Doing The Right Thing, Standing In Other People’s Shoes, Leading Our Future and Remaining Relevant. We’ve created a range of ways to support our people to make sure every voice is heard, including our People and Culture Forum, and we encourage each of our sharp minds to be leaders of their work and learning. You can read more about our culture and values here. In the last 10 years, we’ve raised more than £450,000 for charity and continuously evolved our commitment to sustainable business practices. We are Gold sponsors of the Kiltwalk and also partner with Netball Scotland and England Netball, creating an enduring impact on the ground in our communities. How working for us can work for you: As well as the dedicated study support through your JC Futures apprenticeship, company benefits include - a competitive salary, health care cash plan, annual leave, life assurance and mentoring and learning and development. Click here to see what’s on offer at Johnston Carmichael. At Johnston Carmichael, we are committed to diversity, equality and inclusion in the workplace. A copy of this policy will be made available on request. We also welcome applications from individuals who have had time away from paid employment.