Audit Apprenticeship (AAT) - City - 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 provide first-class professional development in a supportive and friendly environment.

Role Overview

Start date: 3rd March 2027

As part of 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 across a wide range of sectors, delivering exceptional client service while earning a Level 4 Diploma in Professional Accounting from the Association of Accounting Technicians (AAT).

Advice, Audit & Accounts Team

Our Advice, Audit & Accounts team has broad experience across audit and accounts, tax, and other advisory services, enabling cross-discipline solutions for our clients. Clients vary in size, from sole traders to medium and large businesses, across sectors including financial services, hospitality, real estate, and technology.

How You Will Work

From the outset, you will work with clients who choose us because we understand their businesses well. You will uncover the obstacles they face, become familiar with their sectors, and gain varied experience across projects that may last a few days or a few weeks. We encourage you to take responsibility early on and to get to grips with all aspects of the role and audit process.

The City office is located in central London, a stone’s throw from the Bank of England and the global financial services district.

The City office follows a hybrid approach, with trainees expected to work from the office three days per week. However, trainees should be prepared to attend more regularly when required for training, team activities, or business needs, particularly during the early stages of the programme. Travel to and attendance at client sites is also an essential requirement of the position.

City Office Teams

Our City office has three teams, split into the following client groups:

• Financial and technology
• Entrepreneurial businesses in technology, professional services, retail and leisure
• Professional services, real estate, and construction

Key Responsibilities (First 12 Months)

With support and training, your 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.
• Drafting corporation tax computations and supporting tax-related audit procedures.
• Liaising with clients to gather documentation, clarify queries, and support audit progress.
• Maintaining accurate and well-organised working papers in line with internal procedures.
• Reviewing and updating client data in accounting and tax software systems.
• 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.

Training Contract and Apprenticeship Programme

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, designed to give you a strong foundation in accounting while gaining valuable hands-on experience.

What This Means for You

• Completing 10 AAT exams across key areas such as bookkeeping, financial statements and tax.
• Gaining relevant work experience, supported by on-the-job learning and guidance from your manager.
• Developing key professional skills through structured training and development.
• Being accountable for maintaining your apprenticeship file.
• Following a planned schedule of work and study, with regular revision and training sessions leading up to key exams during the year.

Support Provided

We 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.

Who the Programme Is For

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 help you prepare proactively, so you do not need prior technical knowledge or experience. We do look for the following:

Essential Qualifications and Eligibility Requirements

• Achieving 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.
• Being permitted to work in the UK for at least two years from the start date of the programme.

What We Are Looking 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, 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.
• A 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.