Audit Apprenticeship (AAT) - Nonprofit sector - September 2026

Overview

Audit Apprenticeship (AAT) – Nonprofit sector – September 2026

Application Deadline: 31 October 2025

Department: Non Profit

Employment Type: Apprentice

Location: St Albans

Compensation: GBP 27,100 / year

Start date: 2 September 2026

This position can be based in our City of London, Redhill, or St Albans offices.

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 are 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 a wide range of nonprofit clients, delivering exceptional client service while earning a Level 4 Diploma in Professional Accounting from the Association of Accounting Technicians (AAT).

Our award-winning Nonprofit group delivers a comprehensive range of auditing and accounting services, with tailored offerings for the nonprofit sector. We focus on charities, education and trade associations and membership bodies. Our charity team has consistently ranked first for overall service among the top 10 charity specialist firms in England over the last 10 years, according to Charity Finance’s Audit Survey.

As part of our nonprofit team, you will gain experience working with a diverse range of charities and independent schools, with corporate exposure through engagement with trading subsidiaries and corporate membership organisations. With a team of over 70 professionals, we are committed to growth, development, and supporting trainees every step of the way.

You will work with clients who choose us because we understand them well, learning their businesses and the obstacles they face. The experience is varied; some projects last a few days, others a few weeks. You will take responsibility early on and gain experience across all aspects of the role and the audit process. In this role, you will predominantly work on nonprofit sector clients but will also gain exposure to other teams and sectors.

Responsibilities (first 12 months)

• 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 take more ownership of audit sections, communicate more directly with clients, mentor newer team members, contribute to planning discussions, and handle more complex technical areas.

Your path to qualification

In this role you will complete a structured two-year training contract and Level 4 apprenticeship programme, studying towards Level 3 and Level 4 AAT qualifications. It is designed to give a strong foundation in accounting while gaining 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

We will 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 are 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 are we looking for?

The AAT training programme is open to students from a range of backgrounds. A university degree is not required.

You will be provided with training and support throughout your career with us. The AAT qualification pathway has a structured study and exam programme to allow you to prepare proactively. You do not need prior technical knowledge or experience, but we do look for the following:

• A clear motivation to pursue a career in audit and to work with nonprofit clients, supported by an understanding of the AAT qualification and the role auditors play
• 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 high-quality work with integrity
• A commitment to ethical standards, aligning with professional guidelines
• Strong commitment and reliability, balancing studies and exams with a full-time role
• A growth mindset and adaptable approach, with willingness to continuously learn
• A commitment to understanding, built on respect, collaboration, and active listening

Eligibility for the programme includes:

• 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 (minimum 2:2) in a subject unrelated to accounting or finance, you are 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

We recruit on a rolling basis. The four-stage process is:

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 on how to prepare.

The Early Talent team provides support throughout the recruitment process and the training contract, including adjustments you may need. If successful, we will organise a confidential call to discuss how to support you to perform at your best.