Audit Graduate Programme (ACA) - Corporate audit sector - 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 businesses as part of our Corporate Audit team, delivering exceptional client service while earning your ACA qualification and becoming an ICAEW Chartered Accountant.

Our Corporate Audit team focuses on mid-market private, listed and private equity backed businesses. Our clients vary in size and maturity from multi-billion-pound UK-headquartered groups with global operations, to smaller high-growth businesses with significant financial backing – and everything in between. Due to the size of the clients we work with, audits can take from a couple of weeks up to a couple of months.

Of our 100-strong team, just under 50 of these are trainees, meaning while the team is big enough to provide lots of opportunities, you will receive plenty of support along the way. There’s a core focus on your growth and development with regular 'Training Tuesdays', 'Lunch and Learns' and ‘Feedback Fridays’, on top of the firmwide training programme offered to trainees.

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. 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
• 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 strong foundation for a rewarding career in audit and beyond.