The Role
Complete a two-year AAT audit apprenticeship while gaining hands-on experience in audit, accounting, tax, financial reporting, and client service. Responsibilities include audit planning, testing financial records, preparing statements and tax computations, maintaining working papers, liaising with clients, and supporting audit close-out activities. The role includes structured tuition, paid study leave, and progression opportunities toward the ACA qualification.
Summary Generated by Built In
Start date: 3rd March 2027
At Moore Kingston Smith, we believe in the potential of people to make a positive impact, fuelled by the power of genuine understanding.
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.
Located on the iconic Old Vinyl Factory, where EMI once pressed vinyl records, our Heathrow office plays a part in the thriving local business community. We play an active role in the region through our board positions with the Hillingdon Chamber of Commerce and West London Business. The Heathrow team offers the full range of MKS services and specialisms include supporting business growth, particularly entrepreneurial businesses. The office also provides audit services for businesses of all sizes; outsourcing; and advise on driving inward investment – ideal, given the office location close to the UK’s biggest airport.
How We Work
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 we offer some flexibility depending on office and team requirements, trainees 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.
With support and training, key responsibilities in the first 12 months will include:
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.
Located on the iconic Old Vinyl Factory, where EMI once pressed vinyl records, our Heathrow office plays a part in the thriving local business community. We play an active role in the region through our board positions with the Hillingdon Chamber of Commerce and West London Business. The Heathrow team offers the full range of MKS services and specialisms include supporting business growth, particularly entrepreneurial businesses. The office also provides audit services for businesses of all sizes; outsourcing; and advise on driving inward investment – ideal, given the office location close to the UK’s biggest airport.
How We Work
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 we offer some flexibility depending on office and team requirements, trainees 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.
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.
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.
Your path to qualification
In this role you will be completing a structured two-year training contract and Level 4 apprenticeship programme, during which 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:
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.
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.
We understand that completing a training contract is a significant commitment, requiring time management and a proactive mindset. That’s why we’re here to support you every step of the way. In return, you will work towards a globally respected qualification within an internationally recognised network and build a strong foundation for a rewarding career in audit and beyond.
Who are we looking for?
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, but it does not require you to have a university degree.
You will be provided with training and support throughout your career with us, and the AAT qualification pathway has a structured study and exam programme to allow you to prepare proactively, so you don’t need to have prior technical knowledge or experience, but 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, 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.
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, please apply for one of our graduate programmes.
- To be permitted to work in the UK, for at least 2-years from the start date of the programme.
Recruitment process
We recruit on a rolling basis, so would encourage you to apply at your earliest convenience to avoid missing out. The application process is made up of four stages:
1. application;
2. interactive assessment;
3. virtual interview with one of the People team;
4. final interview in the office which you’re being considered for.
1. application;
2. interactive assessment;
3. virtual interview with one of the People team;
4. final interview in the office which you’re being considered for.
We are here to support you throughout the recruitment process and on the training contract. In confidence, we can discuss the individual support and adjustments you may need. If successful in securing a place on our training contract, we will organise a confidential call to discuss how we can work with you on the training contract to enable you to perform at your best.
To ensure a fair recruitment process, we provide guidance on using AI tools: Using AI in your job search – Moore Kingston Smith
To ensure a fair recruitment process, we provide guidance on using AI tools: Using AI in your job search – Moore Kingston Smith
About
At Moore Kingston Smith, we believe in the potential of people to make a positive impact, fuelled by the power of genuine understanding. Working with small, medium and large clients, we are a multi-disciplinary advisory, tax and audit firm with expertise across multiple sectors, uniquely positioned to help people realise their ambitions. Our London and regional teams deliver quality results locally and nationally, and worldwide alongside the Moore Global network. Through respect, collaboration and active listening, understanding is at the heart of everything we do with our clients, colleagues and communities. We value people and projects that promote positive change for the future. Come and join us to make a difference.
Skills Required
- Minimum 112 UCAS Tariff points from three A Levels or equivalent qualifications, excluding EPQ
- Must not already hold a university degree; degree holders should apply to a graduate programme
- Permission to work in the UK for at least two years from the programme start date
- Clear motivation to pursue a career in audit and understanding of the AAT qualification and auditors' role
- Strong relationship-building, collaboration, communication, and client-service skills
- Proactive, reliable, results-driven, ethical, and professional approach
- Ability to balance full-time work with study, exams, and apprenticeship responsibilities
- Adaptable growth mindset and willingness to develop new skills and knowledge
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The Company
What We Do
Moore Kingston Smith is a multi-disciplinary advisory, tax, and audit firm with expertise across multiple sectors, uniquely positioned to help people realize their ambitions.
