At KPMG, everyone brings a unique perspective, and we want to ensure that you have the best opportunity to demonstrate your potential. We want to discover your individual strengths and attributes to help us to know whether you’ll enjoy working here and how you’ll thrive. That’s why we operate an open access policy and an application process that will assess both your qualifications and your qualities.

Generally, you’ll be expected to demonstrate the following grades (*or equivalents), to show that you’re able to successfully study for professional qualifications. If you are a few grades or points short, we would still encourage you to apply, as your application will be reviewed together with your performance in our assessments. You‘ll also have the opportunity to provide additional information for us to assess your application and potential in the context of your socio-economic background and/or any extenuating circumstances, which may have a positive uplift on your academic achievements through contextual recruitment.  You can find out more here. 

• 5 GCSEs* at A* – C or at 4 – 9 (inc. English Language and Maths at Grade B or 5), or for Scotland 5 National 5 qualifications at Grades A – C (inc. English Language and Maths at Grade B or equivalent)
• 120 UCAS points* from your ‘top’ 3 grades, excluding General Studies under the 2017 tariff point system at A Level (300 UCAS points pre-2017) or at Higher/Advanced Higher Level for Scotland.
• On track to achieve a 2:1 undergraduate degree in any discipline.

The programme will be offered to students who are in their penultimate year of study. Whilst on the programme, you’ll have the opportunity to take an assessment, and if successful, you could secure a position on one of our 2026 Tax graduate programmes.

Throughout the recruitment process we will be looking to learn more about your strengths.

To be successful on this programme, you will be required to demonstrate the strengths that we look for in our graduates at KPMG.

Learn more about what we look for and how to apply here.

At KPMG, everyone brings a unique perspective, and we want to ensure that you have the best opportunity to demonstrate your potential. We want to discover your individual strengths and attributes to help us to know whether you’ll enjoy working here and how you’ll thrive. That’s why we operate an open access policy and an application process that will assess both your qualifications and your qualities.

Generally, you’ll be expected to demonstrate the following grades (*or equivalents), to show that you’re able to successfully study for professional qualifications. If you are a few grades or points short, we would still encourage you to apply, as your application will be reviewed together with your performance in our assessments. You‘ll also have the opportunity to provide additional information for us to assess your application and potential in the context of your socio-economic background and/or any extenuating circumstances, which may have a positive uplift on your academic achievements through contextual recruitment.  You can find out more here. 

• 5 GCSEs* at A* – C or at 4 – 9 (inc. English Language and Maths at Grade B or 5), or for Scotland 5 National 5 qualifications at Grades A – C (inc. English Language and Maths at Grade B or equivalent)
• 120 UCAS points* from your ‘top’ 3 grades, excluding General Studies under the 2017 tariff point system at A Level (300 UCAS points pre-2017) or at Higher/Advanced Higher Level for Scotland.
• On track to achieve a 2:1 undergraduate degree in any discipline.

The programme will be offered to students who are in their penultimate year of study. Whilst on the programme, you’ll have the opportunity to take an assessment, and if successful, you could secure a position on one of our 2026 Tax graduate programmes.

Throughout the recruitment process we will be looking to learn more about your strengths.

To be successful on this programme, you will be required to demonstrate the strengths that we look for in our graduates at KPMG.

Learn more about what we look for and how to apply here.

At KPMG, everyone brings a unique perspective, and we want to ensure that you have the best opportunity to demonstrate your potential. We want to discover your individual strengths and attributes to help us to know whether you’ll enjoy working here and how you’ll thrive. That's why we’ve designed our application process to assess everyone’s potential and to ensure that you have the skills to succeed at KPMG.

You’ll generally be expected to demonstrate the following:

• 5 GCSEs* at A* – C or at 4 – 9 (inc. English Language and Maths), or for Scotland 5 Standard Grades at Grades A – C (inc. English Language and Maths)

As part of your application, you will be given the opportunity to share any extenuating circumstances that may have impacted your GCSE (or equivalent) outcomes. Supplying us with this information will not negatively impact your application, but it may provide a positive uplift on your academic achievements. You can also choose to opt out of sharing it.

Throughout the recruitment process we will be looking to learn more about your strengths.

To be successful on this programme, you will be required to demonstrate the strengths that we look for in our apprentices at KPMG.

Learn more about what we look for and how to apply here.