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Audit apprenticeship (aat) - varied sectors - september 2026

London
Moore Kingston Smith
Posted: 14 September
Offer description

Overview

Audit Apprenticeship (AAT) - Varied sectors - September 2026

Application Deadline: 10 October 2025

Department: Advice, Audit & Accounts

Employment Type: Apprentice

Location: Heathrow

Compensation: GBP 27,100 / year

Description: Start date 2 September 2026. 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 provide 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).


What you’ll do

Our Advice, Audit & Accounts team has broad experience across audit, accounts, tax and other advisory services, supporting clients from sole traders to medium and large businesses across sectors including financial services, hospitality, real estate and technology. From the outset, you will work with clients to understand their businesses, uncover obstacles, and become familiar with their sectors. The experience is varied, with projects lasting from a few days to a few weeks. You will take responsibility early on and gain exposure to all aspects of the role and audit process.

* 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

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).

We have clear progression routes, and there’s plenty of opportunity to take your career in the direction you desire at Moore Kingston Smith. In fact, many of our partners started out as trainees here and progressed to leadership roles.


Your path to qualification

In this role you will be completing a structured two-year training contract and Level 4 apprenticeship programme, studying towards the Level 3 and Level 4 AAT qualifications. It’s designed to give you a strong foundation in accounting while gaining valuable hands-on experience.

* 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

We’ll provide comprehensive support, including:

* 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

We understand that completing a training contract is a significant commitment, requiring time management and a proactive mindset. We’re here to support you every step of the way. In return, you will work towards a globally respected qualification within an internationally recognised network and build a strong foundation for a rewarding career in audit and beyond.


Who we’re looking for

The AAT training programme is open to students from a range of backgrounds, including entry from college or career changes, and does not require a university degree.

* A clear motivation to pursue a career in audit, with understanding of the AAT qualification and the role auditors play
* Enthusiasm for building strong relationships and collaborating with clients and colleagues
* A proactive, results-driven attitude with integrity and professionalism
* A commitment to ethical standards and high-quality work
* Strong commitment and reliability to balance studies and exams (with paid study leave) alongside full-time work
* A growth mindset and adaptability, supported by your manager and early talent team
* A commitment to understanding, built on respect and active listening

Eligibility for the programme includes:

* 112 UCAS points from three A-Levels, or equivalent qualifications
* You do not need a degree to apply, but if you have a degree in an unrelated subject (minimum 2:2), you’re still welcome to apply
* Permitted to work in the UK for at least 2 years from the start date


Recruitment process

We recruit on a rolling basis. The application process has four stages:

1. Application
2. Interactive assessment
3. Virtual interview with the Early Talent team
4. Final interview in the office for the role

If progressed, you will be invited to complete an interactive online assessment with information to help you prepare. The Early Talent team can discuss support and adjustments as needed. If successful, we will arrange a confidential call to discuss how we can work with you during the training contract.

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