Audit Apprenticeship (AAT) – Varied sectors - September 2026

United Kingdom·St AlbansApprenticemid

Finance & AccountingAudit

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Quick Summary

Key Responsibilities

Develop a strong understanding of accounting principles, financial reporting standards,

Technical Tools

Finance & AccountingAudit

Start date: 2 September 2026

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. 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 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).

Our Advice, Audit & Accounts team is trained to have broad experience across a range of disciplines, from audit and accounts through to tax and other advisory services, so we can support our clients with cross-discipline solutions. These teams work with clients who vary in size, from sole traders to medium and large businesses, across a wide range of sectors including financial services, hospitality, real estate and technology.

From the outset, you will work with our clients, who choose us because we understand them so well. So, 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. We encourage you to take responsibility early on, and you will get to grips with all aspects of the role and audit process.

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

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

We have clear progression routes, and there’s plenty of opportunity to take your career in the direction you desire at Moore Kingston Smith. In fact, many of our partners started out as trainees here and through hard work, commitment and drive have gone on to leadership roles.