Audit Apprenticeship (AAT) – Corporate audit sector - March 2027

About Moore Kingston Smith

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.

Start Date: 3rd March 2027

Role Overview

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. Audits can take from a couple of weeks up to a couple of months, depending on client size and complexity.

Of our 100-strong team, just under 50 are trainees. 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, alongside the firmwide training programme offered to trainees.

How You’ll Work

From the outset, you will work with clients who choose us because we understand their businesses well. 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 to get to grips with all aspects of the role and audit process.

As a trainee, you’ll gain the most from your programme by being immersed in the office environment—working alongside colleagues and learning through observation. While flexibility is offered depending on office and team requirements, trainees should generally expect to be in the office on most working days. Your team will provide specific guidance on attendance expectations when you join. Travel to, and attendance at, client sites is also an essential requirement.

Responsibilities

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

• Developing a strong understanding of accounting principles, financial reporting standards, and auditing guidelines.
• Attending client offices and representing the firm professionally as part of the audit team.
• Assisting in planning audits, including reviewing prior year information and preparing lead schedules.
• Performing audit testing on key financial areas such as income, expenses, assets, and liabilities.
• Checking the accuracy of financial schedules and ensuring figures agree with supporting records.
• Preparing financial statements in line with relevant standards and legal requirements.
• Liaising with clients to gather documentation, clarify queries, and support audit progress.
• Maintaining accurate and well-organised working papers in line with internal procedures.
• Identifying and suggesting improvements to client systems and internal processes.
• Supporting the preparation of audit close-out meeting materials and discussion points.
• Communicating effectively with internal teams, including technical and tax departments.
• Helping 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, begin mentoring newer team members, contribute to planning discussions, and handle 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 in England and Wales (ICAEW).

Training Contract and Qualifications

In this role, you will complete a structured two-year training contract and Level 4 apprenticeship programme. During this 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.

Support Provided

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.

While completing a training contract is a significant commitment that requires strong time management and a proactive mindset, we’ll support you every step of the way—helping you work towards a globally respected qualification and build a strong foundation for a rewarding career in audit and beyond.

Eligibility

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. It does not require a university degree.

You will need:

• 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.
• Permission to work in the UK for at least 2 years from the start date of the programme.

What We’re Looking For

While you don’t need prior technical knowledge or experience, 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 to ensure excellent client service and a commitment to delivering high-quality work with integrity and professionalism.
• Dedication to ethical standards to ensure 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.