Class of 2026 – Audit Apprentice

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.

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 busy times of the year. You will mainly work in our Gibraltar office but you will work collaboratively with international teams and alongside UK colleagues. There will also be regular travel to the UK for training and exam studies.

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.

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 6-day induction experience, 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 Professional Qualification.

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 2 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 through your apprenticeship skills and behaviours and off-the-job (OTJ) training. Then when you move onto your Level 7 qualification you will join an ACA route, details which will be provided at this point.

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.

Our office is based in Ocean Village, Gibraltar and you will be based here. We work closely with teams in the UK and Ireland, there may be opportunities to travel to work on engagement sites.  You will also take part in face-to-face study time with colleagues in the UK.

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.

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 KPMG.

You’ll generally be expected to demonstrate the following (*or equivalents). However, if you do not meet all the 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.

• 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

We know how busy you are and how daunting job applications can sometimes seem, so we’ve done our best to make the KPMG application process as straightforward as possible, to enable you to show us your potential.

Our application process is designed not only for us to understand more about you, but also to give you an insight into what life is like at KPMG and whether we are the clear choice for you.

To ensure that you’re prepared, we recommend that you explore the information provided in this page– which includes a series of videos our Student Recruitment team have created with useful hints and tips to guide you each step of the recruitment journey.

Whilst we recommend that you take in this information before submitting your application, it’s also here for you to check back on as you progress through the process.

Visit Applying to KPMG Apprenticeships here.

KPMG’s ability to make and honour any Gibraltar offer to you will be subject to the Gibraltar government immigration rules. Any offers will be made subject to immigration status being confirmed. KPMG cannot make any guarantee that you will be eligible for a work permit and KPMG will be keeping its approach under review in line with new Government of Gibraltar guidance, as it becomes available.

All new employees will need to be registered with Gibraltar’s Department of Employment and will need to complete the Notice of Terms of Engagement form, the work permit form (dependent on nationality), provide copies of education certifications, as well as provide a certified passport copy.

Please visit the Gibraltar gov.gi webpage for further information work permits: Visas and Immigration (gibraltar.gov.gi).