Moore Kingston Smith
Audit Apprenticeship (AAT) – Corporate audit sector - March 2027
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Application Deadline: 1 October 2026
Department: Corporate Audit
Location: City, London
Compensation: £29,000 / year
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’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 as part of our Corporate Audit team, delivering exceptional client service while earning a Level 4 Diploma in Professional Accounting from the Association of Accounting Technicians (AAT).
Our Corporate Audit team focuses on mid-market private, listed and private equity backed businesses. Our clients vary in size and maturity from multi-billion-pound UK-headquartered groups with global operations, to smaller high-growth businesses with significant financial backing – and everything in between. Due to the size of the clients we work with, audits can take from a couple of weeks up to a couple of months.
Of our 100-strong team, just under 50 of these are trainees, meaning while the team is big enough to provide lots of opportunities, you will receive plenty of support along the way. There’s a core focus on your growth and development with regular 'Training Tuesdays', 'Lunch and Learns' and ‘Feedback Fridays’, on top of the firmwide training programme offered to trainees.
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. 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.
- Liaise with clients to gather documentation, clarify queries, and support audit progress.
- Maintain accurate and well-organised working papers in line with internal procedures.
- 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.
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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 Charted 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.
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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 and to work with our nonprofit clients, 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:
- Achieved a minimum of 112 UCAS Tariff points from three A Levels (or equivalent qualifications), excluding any Extended Project Qualification (EPQ).
- This role is for those without a degree. If you have a degree, please apply for one of our graduate programmes.
- 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 Recruitment Team
- Final interview in the office which you’re being considered for.
To ensure a fair recruitment process, we provide guidance on using AI tools: Using AI in your job search – Moore Kingston Smith
We 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. 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.
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