Graduate Audit - ACA Gibraltar Autumn 2026

Job description

Why Audit?

Some of the world’s biggest companies and organisations turn to KPMG’s Audit practice for the insight, challenge and expertise we’re able to provide. By examining the way in which they’re operating – and delivering a true and fair reflection of their financial position through published accounts – we make a difference not just to the business itself, but also to the wider community.

Audit is about more than simply meeting legal requirements. It helps organisations to operate more efficiently and mitigate financial risks. In a broader sense, it also plays a role in building public trust in businesses and supports the delivery of sustainable growth.

Life as an Audit graduate

Audit offers diversity and complexity. In your role as a graduate trainee, you’ll learn about a wide range of business activities, as you work on engagements. You’ll also see the auditing process from different perspectives, providing you with skills and learning that will last a lifetime.

You’ll play a direct role in critically assessing information provided by organisations, supported by your senior leaders, engagement leader, peers, and the broader Audit community. This is a role that calls for integrity, professional scepticism, objectivity, independence, and a strong ethical foundation.

Some travel is likely for audit work and, because it’s seasonal, you should expect there to be busier times of the year.

Your future

Over three years you’ll combine audit delivery and study to work towards a professional qualification - the ACA, or CA equivalent in Scotland. Your programme might see you working in a specific industry sector or across a variety of industries, depending on the office you join.

After completing your qualification, the learning and career opportunities continue. You can take the valuable technical skills, broad commercial understanding and in-depth knowledge of one or more industry sectors, to continue building an exciting and varied long-term career.

Capability:

Audit

Programme Length:

3 years

Qualifications:

ACA 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 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.

• GCSE Maths Grade 5 or B*
• GCSE English Language Grade 5 or B*
• 120 UCAS points* from your ‘top’ 3 A Level grades, excluding General Studies
• 2:1 undergraduate degree in any discipline.

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 graduates 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 to empower you to grow in your own way, to feed your curiosity and embrace a growth mindset in an environment where learning is continuous. We have therefore created a rich curriculum and learning community to help you build your skills and fulfil your potential. This ranges from an immersive five-day induction experience to help you transition to the world of work, through to formal training courses, leadership knowledge bites, learning journals, online courses and networking events – all aligned to our ‘learn for a lifetime’ strategy designed to help you gain an advantage for life.

In addition, in Audit, we offer the ACA  Accelerated Programme or equivalent CA qualification. This is front-loaded, uses innovative technology and is delivered via a blend of online and in-centre classroom courses. The ACA Accelerated programme enables you to upskill quickly, so you can make your mark. For the first year of your training contract, you will focus purely on your professional qualification, by completing 12 out of 15 ACA exams. You will also have opportunities to reconnect with your home department and peer group, as well as complete internal training and extra skills sessions. The entire programme is supported in a wide range of ways by your tuition provider (BPP) and KPMG’s dedicated Early Careers Development team.

If you join a Scottish office, we support the equivalent CA qualification and therefore you will study towards your ICAS. This newly designed programme enables you to sit the majority of the ICAS exams in your first year, provides you with innovative technology to support your learning experience and also enables you to upskill quickly. You will have opportunities to reconnect with your home department and peer group, as well as complete internal training and extra skills sessions. The entire programme is supported in a wide range of ways by ICAS and KPMG’s dedicated Early Careers Development team.

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

For both programmes in the remaining two years of your training contract, you will concentrate on building up a fantastic range of work experience, complete your exams and will have the technical knowledge to apply to your role in the workplace. These programmes have been structured with you in mind and truly empower you to accelerate your learning journey at KPMG.

Additional Information:

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.