Audit Apprenticeship – March 2027 Apprenticeship

Start your career in audit with Moore Kingston Smith through a structured two-year Level 4 Audit Apprenticeship. Based at the firm’s Heathrow office, you’ll gain hands-on experience working with businesses across a wide range of sectors while studying towards the Level 3 and Level 4 AAT professional qualifications. You’ll develop your accounting and audit knowledge through client work, structured training and professional study, with the opportunity to progress onto the ACA pathway and work towards becoming a fully qualified Chartered Accountant.

The Company

At Moore Kingston Smith, we believe in the potential of people to make a positive impact, supported by the power of genuine understanding.

Working with small, medium and large clients, Moore Kingston Smith is a multi-disciplinary advisory, tax and audit firm with expertise across multiple sectors. Its London and regional teams deliver services locally and nationally, as well as internationally through the Moore Global network.

The Heathrow office is based at The Old Vinyl Factory in Hayes and plays an active role in the local business community. The team provides a broad range of services, with particular experience supporting growing and entrepreneurial businesses, alongside audit, outsourcing and inward investment work.

The Role

As part of the Advice, Audit & Accounts team, you’ll develop broad experience across audit and accounts, with exposure to tax and other advisory services. You’ll work with clients ranging from sole traders to medium and large businesses across sectors including financial services, hospitality, real estate and technology.

From the outset, you’ll work directly with clients, getting to know their businesses, understanding the challenges they face and becoming familiar with different industries. Projects vary in length and scope, giving you experience across different aspects of the audit process.

With support and training, your responsibilities during the first 12 months will include:

• Developing your 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 with audit planning, including reviewing previous year information and preparing lead schedules.
• Performing audit testing across financial areas including income, expenses, assets and liabilities.
• Checking 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, resolve queries and support audit progress.
• Maintaining accurate and organised working papers.
• Reviewing and updating client information within accounting and tax software.
• Identifying potential improvements to client systems and internal processes.
• Supporting the preparation of materials for audit close-out meetings.
• Communicating effectively with internal technical and tax teams.
• Helping to manage client expectations and meet deadlines throughout the audit process.

As your experience and confidence develop, you’ll take greater ownership of audit sections and communicate more directly with clients. You’ll also begin supporting newer team members, contributing to planning discussions and working on more complex technical areas.

Training and Development

You’ll complete a structured two-year training contract and Level 4 apprenticeship programme, studying towards the Level 3 and Level 4 AAT professional qualifications. The programme combines professional study with practical experience to build a strong foundation in accounting and audit.

You’ll complete 10 AAT exams covering areas including bookkeeping, financial statements and tax, while developing professional skills through structured training and on-the-job learning.

Support throughout the programme includes:

• In-person tuition with the firm’s training provider during scheduled study blocks.
• Paid study leave.
• Ongoing support from a Buddy, Training Manager and Training Partner.
• Regular feedback and development reviews.
• Access to wellbeing resources and a supportive network.
• A planned schedule of work, revision and training leading up to exams.

As you approach completion of the AAT apprenticeship, you’ll be considered for progression onto the ACA pathway. Following a further two years of study, this can lead to qualification as a Chartered Accountant with the Institute of Chartered Accountants in England and Wales.

Benefits and Perks

• £29,000 starting salary.
• Structured two-year training contract.
• Fully supported AAT professional qualification.
• Paid study leave.
• In-person tuition and structured exam preparation.
• Dedicated Buddy, Training Manager and Training Partner.
• Regular feedback and professional development reviews.
• Access to wellbeing resources and support.
• Clear progression opportunities, including potential progression onto the ACA pathway.
• Hybrid working, alongside regular office and client-site attendance.

Requirements

You don’t need a university degree or previous technical accounting experience to apply. The programme is open to people from a range of backgrounds, including those leaving college, changing careers or returning to work.

Moore Kingston Smith is looking for candidates who can demonstrate:

• Clear motivation to develop a career in audit and an understanding of the AAT qualification and the role of auditors.
• Enthusiasm for developing strong relationships and collaborating with clients and colleagues.
• A proactive approach and commitment to delivering high-quality client service.
• A commitment to professional and ethical standards.
• Reliability and the ability to balance professional study and exams with a full-time role.
• A willingness to continually develop new skills and knowledge.
• An adaptable approach and growth mindset.
• Respect, collaboration and active listening.

To be eligible, you must also:

• Have achieved at least 112 UCAS Tariff points from three A Levels or equivalent qualifications, excluding the Extended Project Qualification.
• Not already hold a university degree.
• Have permission to work in the UK for at least two years from the programme start date.
• Be able to travel to and work at client sites when required.

Apply Now

Applications are considered on a rolling basis and close on 1 October 2026, so you’re encouraged to apply early. If you’re interested in building practical audit experience, gaining a recognised professional qualification and developing a long-term career in accountancy, register your interest and apply.