Apprenticeships Audit - Apprenticeship Gibraltar Autumn 2026

Job description

Why Audit? 

In Audit, we support sustainable business growth by examining organisations and providing a true and fair view of their financial position. Our work helps to build public trust in organisations and the economy as a whole. The information that we provide can also help businesses to operate more efficiently and mitigate their financial risk. 

Life as an Audit Apprentice 

Some of the world’s biggest companies rely on us for our audit expertise. You’ll find yourself at the heart of these organisations, gaining varied experience on complex engagements. We’ll expect you to play an important role in supporting continuous improvement and audit quality, working with new technologies such as AI to analyse data and produce great work. 

Travel is likely for audit and because the work is seasonal, you should expect there to be busier times of the year. 

Your future 

Alongside your audit work, you’ll study towards a valuable professional accounting qualification, setting you up with the skills and accreditations for a successful career that could lead you to many different pathways and opportunities. 

We’ll give you the training and resources you need to thrive with us and reach your full potential, as well as dedicated study leave to help you achieve your qualifications. You’ll work on challenging projects alongside a supportive team, allowing you to grow professionally and handle each new audit engagement with confidence. 

Capability:

Audit

Programme Length:

5 Years

Qualifications:

AAT Level 3/4 plus the ACA qualification or CA equivalent (Scotland locations)

Entry Requirements:

At KPMG, everyone brings a unique perspective, and we want to ensure that you have the best opportunity to demonstrate your potential. We’ve designed our application process to assess everyone’s potential in the context of their educational and personal circumstances to ensure that you have the skills to succeed at the firm.

You’ll generally be expected to demonstrate the following (*or equivalents). However, if you do not meet all the criteria below, and are a few grades or points short, then we would still encourage you to apply, as you will be given the option to provide additional information that enables us to assess your application and potential in the context of your socio-economic background and/or any extenuating circumstances. 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.

Key Skills:

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.

Training and Development:

The training and development of our people is critical to the future success of our business. We want all of our Apprentices to embrace a growth mindset of learning every day, which is why we have created a rich curriculum and learning community to help trainees build their skills and fulfil their potential. This ranges from an immersive induction experience through to, formal training courses, leadership knowledge bites, learning journals, online courses and networking events – all aligned to our life-long learning strategy and part of our overall student package.

In addition as part of your KPMG Audit Apprenticeship you will complete the AAT Level 3 and 4 plus the Level 7 ACA/CA Professional Qualification.

At AAT Level 3, you build a strong understanding of how to execute a range of financial activities to a high standard, while at Level 4, you learn how to apply your role in a business framework. You’re given an understanding of the systems and processes used, as well as standard accounting and tax practices. The Level 7 allows you to become technically qualified by passing exams and develops your understanding of financial reporting standards, financial analysis and strategy.

The KPMG Audit Apprenticeship uses innovative technology and is delivered via a blend of Online Classroom Live and Recorded courses plus in-centre classroom courses. This blended approach enables you to study and learn the content at a pace suited to your learning style. The structure of the AAT specific element of the programme spreads the AAT over two years of your training agreement so that you are able to build up your technical knowledge and can continuously apply what you are learning in training to your workplace experience. Then when you move onto your Level 7 qualification you will join either an ACA route or the CA route.

Regardless of programme, like your Level 4, your Level 7 programme uses innovative technology and is delivered via a blend of online and in-centre classroom courses. Both programmes are supported by a wide range of mechanisms that will be applied by your tuition provider (BPP/ICAS) and KPMG’s dedicated Early Careers Development team.

In line with our hybrid model travel may be required to our training partners offices, it is important that you read our guide on How to get the best out of our hybrid model.

Additional Information:

Our Audit apprenticeships offer an annual salary of £24,000 - £26,250 dependent on programme and location.

Please note, if you have started or obtained a degree (or equivalent) in Accountancy or similar field to the professional qualifications provided on the programme, please contact the Student Recruitment team to check your eligibility before making an application.

Please visit our Applying to KPMG page to discover more about our application process. Visit our International Students page to find out more about visas and requirements. For anything else, please refer to our FAQ section.