Join us on this programme as an Audit apprentice, you’ll work on diverse and complex audit engagements, learning about the components that make a successful business. Using an investigative approach you’ll begin to use new technologies to analyse data and produce quality audit outcomes – all whilst studying towards a valuable professional qualification.

The work we do in Audit makes a meaningful difference to businesses and communities. It is critical to the everyday working of society, helps build trust in the economy and supports companies as they grow. Some of the world’s biggest companies rely on us to provide independent insight, challenge and audit expertise. Through this work, we’re also committed to helping to build sustainable organisations from an Environmental, Social and Governance (ESG) perspective. It’s challenging work, but you’ll have the support of the KPMG Audit community by your side, supporting you to be at your best.

As an apprentice in Audit, you'll learn how to audit businesses in one or more sectors, which could include big retailers, banks and multinational organisations – putting you at the heart of the world of business.  You’ll also play a key part in our continuous improvement of audit quality. We strive to deliver robust outcomes by working to the highest standards. As part of that, we continue to invest heavily in tech-enabled solutions, such as KPMG Clara, which not only allow us to offer higher-quality audits, but also even greater consistency and collaborative working.

You'll have everything you need to thrive with us and reach your full potential, handling each audit engagement with confidence. From the start, you'll be working on rewarding projects alongside some of the brightest minds in business, learning from and gaining invaluable support from your team and your fellow new joiners. You’ll work with colleagues who take care of each other, building lifelong professional relationships and friendships as part of Our KPMG.

You can also look forward to ongoing training that will help you to grow in your own way. Depending on which programme you join, you'll study towards professional qualifications and accreditations such as a degree or the ACA qualification which will support your learning for a lifetime.

In your role, you’ll work flexibly across your location region – at engagement sites, our offices and home. We’re creating a tech-driven business to empower and equip our people to be outstanding in delivery, no matter where they work – through inspiring collaboration spaces and new technologies.

At KPMG, we are committed to creating an environment where you can come as you are, no matter your background. You can expect to carry out work that will give you the balance of challenge and fulfilment. There’s a real sense of team across Audit and we value your unique ideas and perspectives that contribute to our shared goal of delivering quality work for the businesses we audit.

The work is challenging and rewarding, especially during busier periods – and throughout the programme you’ll have the resources and support you need to thrive with us and reach your full potential, learning to handle each audit engagement with confidence. Working as part of a team, you may spend time on site at the companies you're auditing, in virtual or hybrid forms of audit delivery. From the start, you'll be working on complex projects alongside some of the brightest minds in business and benefit from learning every day.

Bring your curiosity to a KPMG Audit Apprenticeship and be empowered to grow and make your mark.

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 5-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/CA 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 either an ACA route or the CA 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.

Additional important information

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.

What we look for

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. 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.

How to apply

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.

To ensure that you’re prepared, we recommend that you explore the information and videos provided in this section – which includes useful hints and tips on what to expect and how to prepare.

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 help you prepare for each stage of our application process, our Student Recruitment team have created some useful videos below to guide you each step of the way.

Throughout your online application formonline assessmentsin person Launch Pad assessment centre and considering your strengths – our Student Recruitment team will guide you through all the different stages.

Visit our Applying to KPMG Apprenticeships here.

International candidates

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 Gibraltar new government 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 webpage for further information work permits: Visas and Immigration (

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.