Audit Graduate Programme (ACA) – Varied sectors - March 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. Over three years, 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 businesses across the media and entertainment sector, delivering exceptional client service while earning your ACA qualification and becoming an ICAEW Chartered Accountant.

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 keen 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
• Liaise with clients to gather documentation, clarify queries, and support audit progress
• Maintain accurate and well-organised working papers in line with internal procedures
• 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 approach qualification in your third year, you will be able to further enhance the breadth of your experience by supporting the facilitation of internal training, and by learning more about other services and sectors in the business with the opportunity for a secondment.

Following qualification, many of our trainees continue their careers within their original teams, whilst others have moved into other departments including tax, corporate finance and digital transformation. Whatever path you choose, 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

This role is a three-year training contract, during which time you will study towards the ICAEW’s ACA (Associate Chartered Accountant) qualification.

What this means for you:

• You will complete 14 exams across three levels: Certificate, Professional, and Advanced, plus additional specialised learning
• You will gain 450 days of 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 ICAEW training 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:

• You will attend 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 solid foundation for a rewarding career in audit and beyond.

Who are we looking for?

Our Audit Graduate Programme welcomes applicants from all degree backgrounds - whether you're a recent university graduate, changing careers, or returning to work. While recent changes have been made to Level 7 apprenticeship funding, there are no upper age limits for joining any of our programmes.

You will be provided with training and support throughout your career with us, and the ACA 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:

• A clear motivation to pursue a career in audit, supported by an understanding of the ACA qualification and the role auditors play in supporting businesses
• Enthusiasm for building solid 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
• High 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:

• Have obtained at least 112 UCAS points from three A-Levels, or equivalent qualifications
• Have achieved a 2:1 or above, from a degree in any discipline

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 Early Talent team
4. Final interview in the office which you’re being considered for

If your application is progressed, we will reach out by inviting you to complete an interactive assessment online with more information on how to prepare and what to expect.

The Early Talent team 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. A few examples of the support we can provide include but are not limited to: providing extra time in our interactive assessment or sharing interview questions ahead of time.  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. 

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.

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.