2026 Audit Graduate Programme - Scotland

Big enough to matter. Personal enough to care. That’s BDO. The Audit Graduate Programme starts Monday, 21 September 2026 for a firm-wide induction (you’ll need to be able to attend). Audit at BDO means variety, challenge and impact. You’ll be part of a team delivering high-quality reporting that supports key decisions and makes a real difference to the economy. You’ll work alongside experienced professionals who value learning, teamwork, and pride in getting it right. Here, your career starts with work that matters, practical day-to-day experience, and a deep understanding of how businesses work from the inside out.

Over three years, you’ll gain hands-on experience across a wide range of clients and sectors. You’ll work on audits that shape critical business decisions, while studying towards a globally recognised ICAS qualification. With support from in-house experts, you’ll build technical, commercial and leadership skills that go far beyond the classroom. This programme is designed to launch a career with long-term progression; many graduates specialise, lead teams, and shape strategy within the firm. When you complete the programme, there’s a permanent role waiting for you.

You’re curious, resilient and adaptable. You’re eager to take responsibility, learn fast, and make an impact. Bring problem-solving, strong analytical skills and critical thinking – we’ll help you develop everything else.

You’ll need to live within a commutable distance of the office you apply to. Relocation support is not provided, so please consider this carefully before applying. Time in the office matters for learning, building relationships, and being part of our culture.

Salary: £28,000 per annum.

To apply, you’ll need:

• A minimum 2:2 degree in any discipline (obtained or predicted)
• Three A-levels, all at grade C and above (excluding General Studies and Extended Projects), or four Scottish Advanced Highers at grade A-B (or equivalent, e.g., BTEC Extended Diploma). Note: UCAS points are not used. You’ll be asked to provide evidence if you’re successful in securing an offer
• GCSEs at grade 4 and above in Maths and English, or Scottish National 5 grade A-C. Evidence will be required if successful
• Commitment to balance study and professional work
• The right to work in the UK (we are unable to provide visa sponsorship for these roles as they do not meet the current minimum salary requirements for sponsorship set by the Home Office. Applications from candidates who have their own legal right to work within the UK must cover the duration of their 3-year training contract and employment)

We want you to know what to expect. Here’s the typical interview process:

• Online application form
• Online assessments (with the option to sit these in our office, where we can provide a laptop and space if you don’t have access to one)
• Video interview
• Virtual assessment centre
• Final interview in-person

We’ll keep you updated at each stage and share resources to help you prepare. We don’t use AI in any part of our candidate screening process; every application is reviewed by a person.

We’ve got 18 offices across the UK, but wherever you join us, you’ll be part of a team that cares. You’ll learn by doing, be supported by people who’ve been in your shoes, and build skills that actually matter. We’re serious about your well-being, flexible about how you work, and offer benefits that support you inside and outside of work. Big enough to open doors. Personal enough to walk through them with you. Go Beyond the Ordinary with BDO. Apply now.

Our firm is distinctive because we preserve and build on the strengths of our culture and the characteristics that make us successful and different. We look for people from all kinds of backgrounds who share these same qualities.