Audit Apprenticeship (AAT) – Corporate audit sector - September 2026

The AAT training programme is open to students from a range of backgrounds—whether straight out of college, or those looking for a career change or return to work—and a university degree is not required.

Moore Kingston Smith provides training and support throughout an individual’s career. The AAT qualification pathway has a structured study and exam programme to enable proactive preparation.

Prior technical knowledge or experience is not required, but the firm looks for the following:

• A clear motivation to pursue a career in the Business Outsourcing team, supported by an understanding of the AAT qualification
• Enthusiasm for building strong relationships and collaborating with clients and colleagues, with close support from a 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 work aligns with professional guidelines and best practices
• Strong commitment and reliability, enabling a balance between studies and exams (with paid study leave) and full-time responsibilities
• A growth mindset and adaptable approach, with a willingness to continuously acquire new skills and knowledge, supported by a manager, learning coach and dedicated early talent team
• A commitment to understanding, built on respect, collaboration, and active listening

Eligibility criteria:

• To have obtained, or be on track for, 112 UCAS points from three A-Levels, or equivalent qualifications
• No degree is required. However, applicants with a degree in a subject unrelated to accounting or finance (minimum 2:2) are still very welcome to apply
• To be permitted to work in the UK for at least two years from the start date of the programme

This role includes a structured two-year training contract and Level 4 apprenticeship programme, during which apprentices study towards the Level 3 and Level 4 AAT (Association of Accounting Technicians) professional qualifications. It is designed to provide a strong foundation in accounting while offering valuable hands-on experience.

Apprentices will:

• 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 their manager
• Develop key professional skills through structured training and development
• Be accountable for maintaining their apprenticeship file
• Follow a planned schedule of work and study, with regular revision and training sessions leading up to key exams

• In-person tuition with their 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 apprentices thrive

The firm recognises that completing a training contract is a significant commitment, requiring time management and a proactive mindset. In return, apprentices work towards a globally respected qualification within an internationally recognised network and build a strong foundation for a rewarding career in audit and beyond.

As apprentices develop experience and confidence, they will begin to take more ownership and communicate more directly with clients. They will start mentoring newer team members and handling more complex technical areas.

As apprentices near completion of the apprenticeship, they will be considered for further professional development opportunities.

Moore Kingston Smith offers clear progression routes, and there is plenty of opportunity to take one’s career in the direction they desire. In fact, many of the firm’s partners began as trainees and, through hard work, commitment, and drive, have progressed into leadership roles.

Recruitment Process

Moore Kingston Smith recruits on a rolling basis and encourages early applications to avoid missing out. The application process consists of four stages:

• Application
• Interactive assessment
• Virtual interview with one of the Early Talent team
• Final interview at the relevant office

If an application progresses, the candidate will be invited to complete an interactive assessment online, with further information provided on how to prepare and what to expect.

Moore Kingston Smith’s Early Talent team supports applicants throughout the recruitment process and the training contract. They are available to confidentially discuss any individual support or adjustments needed. This may include—but is not limited to—providing extra time in the interactive assessment or sharing interview questions in advance. If successful in securing a place on the training contract, a confidential call will be arranged to discuss how Moore Kingston Smith can support apprentices to perform at their best.