Audit Apprenticeship (AAT) – Varied sectors - March 2026

Start date: March 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’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.

From the outset, you will work with our clients, who choose us because we understand them so well. So, you will get to know their businesses, uncover the obstacles they face and become familiar with their sectors. The experience is varied. Some projects last a few days, others a few weeks. We encourage you to take responsibility early on, and you will get to grips with all aspects of the role and audit process.

With support and training, key responsibilities in the first 12 months will include:

• 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, contributing to planning discussions, and handling 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 through hard work, commitment and drive have gone on 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, 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

We’ll be providing comprehensive support throughout, 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 to help you thrive

We understand that completing a training contract is a significant commitment, requiring time management and a proactive mindset. That’s why 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 are we looking for?

The AAT training programme is open to students from a range of backgrounds, whether straight out of college, or someone looking for a career change or return to work, but it does not require you to have a university degree. You will be provided with training and support throughout your career with us, and the AAT qualification pathway has a structured study and exam programme to allow you to prepare proactively, so you don’t need to have prior technical knowledge or experience, but we do look for the following:

• A clear motivation to pursue a career in audit, supported by 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 and professionalism
• A dedication to ethical standards, ensuring your work aligns with professional guidelines and best practices
• Strong commitment and reliability, enabling you to balance your studies and exams (with paid study leave) alongside your full-time role and responsibilities
• A growth mindset and adaptable approach, with a willingness to continuously acquire new skills and knowledge, supported by your manager, learning coach and dedicated early talent team
• A commitment to understanding, built on respect, collaboration, and active listening

In order to be eligible for the programme, you will also need:

• 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. However, if you have a degree in a subject unrelated to accounting or finance (minimum 2:2), you’re still very 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, so would encourage you to apply at your earliest convenience to avoid missing out. The application process is made up of four stages:

• Application
• Interactive assessment
• Virtual interview with one of the Early Talent team
• Final interview in the office which you’re being considered for

If your application is progressed, we will reach out by inviting you to complete an interactive assessment online with more information on how to prepare and what to expect. The Early Talent team are here to support you throughout the recruitment process and on the training contract. In confidence, we can discuss the individual support and adjustments you may need. A few examples of the support we can provide include but are not limited to: providing extra time in our interactive assessment or sharing interview questions ahead of time. If successful in securing a place on our training contract, we will organise a confidential call to discuss how we can work with you on the training contract to enable you to perform at your best.