Audit Apprenticeship (AAT) – Nonprofit sector- March 2027

Start Date

3rd March 2027

About Moore Kingston Smith

As an accredited training firm, Moore Kingston Smith is committed to providing first-class professional development in a supportive and friendly environment. Through the 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 a wide range of nonprofit clients, delivering exceptional client service while earning a Level 4 Diploma in Professional Accounting from the Association of Accounting Technicians (AAT).

Nonprofit Team

The award-winning Nonprofit group delivers a comprehensive range of auditing and accounting services, with specially tailored offerings for the nonprofit sector. The team focuses on charities, education, and trade associations and membership bodies. Over the last 10 years, the charity team has consistently ranked first for overall service among the top 10 charity specialist firms in England (based on data collated from Charity Finance’s Audit Survey).

As part of the nonprofit team, you will gain valuable experience working with a diverse range of charities and independent schools, as well as corporate exposure through engagement with trading subsidiaries and corporate membership organisations. With a team of over 70 professionals, the firm is committed to growth, development, and supporting trainees at every step.

Role Overview

From the outset, you will work with clients who choose the firm because it understands them well. 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.

You will be encouraged to take responsibility early on and to get to grips with all aspects of the role and the audit process. You will predominantly work on clients within the nonprofit sector, while also gaining exposure to other teams and sectors.

How We Work

As a trainee, you will gain the most from your programme by being immersed in the office environment, working alongside colleagues and learning through observation. While there is some flexibility depending on office and team requirements, you should generally expect to be in the office 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 of the position.

Key Responsibilities (First 12 Months)

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.

Progression and Development

As you develop experience and confidence, you will 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. After a further 2 years of study, this would lead to becoming a fully qualified Chartered Accountant with the Institute of Chartered Accountants in England and Wales (ICAEW).

The firm also highlights clear progression routes, and notes that many partners started out as trainees here before moving into leadership roles through hard work, commitment, and drive.

Training Contract and Apprenticeship Programme

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. The programme is designed to provide 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

The firm will provide comprehensive support throughout, including:

• In-person tuition with the 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.

Eligibility and Qualifications

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

The AAT qualification pathway includes a structured study and exam programme to allow you to prepare proactively, so prior technical knowledge or experience is not required. However, the firm is looking for the following:

• A clear motivation to pursue a career in audit and to work with 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.

Additional Eligibility Requirements

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, the firm asks applicants to apply for one of its graduate programmes.
• To be permitted to work in the UK for at least 2 years from the start date of the programme.