Audit Apprenticeship (AAT) – Varied sectors - March 2026

Audit Apprenticeship (AAT) – Varied sectors – March 2026

Application Deadline: 12 December 2025

Department: Advice, Audit & Accounts

Location: St Albans

Compensation: £27,100 / year

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, while earning an AAT Level 4 Diploma in Professional Accounting.

Our Advice, Audit & Accounts team covers a broad range of disciplines, from audit and accounts to tax and advisory services. You will work with clients of all sizes—sole traders to medium and large businesses—across sectors such as financial services, hospitality, real estate and technology.

From the outset you will:

• 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 gain experience you will take on more ownership, mentor newer team members, influence planning discussions and handle more complex technical areas.

Upon completing the AAT apprenticeship, you will be considered for progression onto the ACA pathway, which after two further years of study leads to becoming a fully qualified Chartered Accountant with ICAEW.

Your path to qualification

This two‑year training contract and Level 4 apprenticeship programme will see you studying for the Level 3 and Level 4 AAT qualifications while gaining practical experience.

What this means for you:

• Complete 10 AAT exams across key areas such as bookkeeping, financial statements and tax.
• Gain relevant work experience supported by on‑the‑job learning and guidance from your manager.
• Develop key professional skills through structured training and development.
• Maintain your apprenticeship file.
• Follow a planned schedule of work and study, with regular revision and training sessions leading up to key exams.

We’ll provide 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 the commitment required and will support you at every step. In return, you’ll work towards a globally respected qualification within an internationally recognised network, building 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, a career changer, or returning to work. No university degree is required. We look for:

• 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.
• A proactive, results‑driven attitude, ensuring excellent client service and high‑quality work with integrity and professionalism.
• A dedication to ethical standards, aligning work with professional guidelines and best practices.
• Strong commitment and reliability, balancing studies and exams with full‑time responsibilities.
• A growth mindset and adaptable approach, with a willingness to continuously acquire new skills and knowledge.
• A commitment to understanding, built on respect, collaboration and active listening.

Eligibility requirements:

• Obtained or on track for 112 UCAS points from three A‑Levels or equivalent qualifications.
• You do not need a degree to apply. However, a university degree in an unrelated subject (minimum 2:2) is acceptable.
• Allowed to work in the UK for at least two years from the start date.

Recruitment process

We recruit on a rolling basis, so apply early. The process has four stages:

1. Application
2. Interactive assessment
3. Virtual interview with one of the Early Talent team
4. Final interview in the office for the specific role you’re applying for

If your application progresses, you’ll be invited to complete an interactive assessment online, with information on how to prepare. The Early Talent team will provide support and adjustments as needed, including extra time for assessments or advance interview questions.

Successful candidates will receive a confidential call to discuss how we can support you on the training contract to enable you to perform at your best.