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Audit is the largest of our UK practices and our teams provide independent insight, challenge, and high-quality audit expertise to organisations of all shapes and sizes. Our work in audit is all about examining organisations and ensuring their published accounts provide a 'true and fair' view of their financial position and results. Audit underpins the trust between companies and their wider stakeholders – shareholders, banks, employees, customers, suppliers and the wider community.

As a graduate trainee, you’ll have the chance to work on complex audit engagements. You may be allocated to a specific industry sector or work across a variety of industries.

You will apply a questioning mind and critically assess information that organisations provide. You will play a big part in our continuous improvement of audit quality. The work is challenging yet rewarding. Those who are curious, resilient and agile will thrive. You will work alongside senior leaders, who’ll support you to learn new skills and build your network.

On this programme, you’ll gain valuable technical skills, a broad commercial understanding and in-depth knowledge of one or more industry sectors, all of which will empower you to build an exciting and varied long-term career with us in audit.

At KPMG, work is no longer a place we go, it's a contribution we make. Our people have always worked flexibly – so this way of working isn't new for us. 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. In your role, you’ll work flexibly – at engagement sites, our offices and home. Some travel is likely for audit work and because the work is seasonal, you can expect a greater workload at the busiest times of the year.

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.  Therefore, we have created a rich curriculum and learning community to help you build your skills and fulfil your potential. This ranges from an immersive 5-day induction experience to help you transition to the world of work, 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 qualification. The Accelerated Programme is KPMG’s ACA offering. This is a front-loaded programme which uses innovative technology and is delivered via a blend of online and in-centre classroom courses.  The ACA Accelerated programme enables you to upskill you more quickly so you can make your mark to our business.

For the first year of your training contract you will focus purely on your professional qualification, by completing 12 out of 15 ACA exams. It will also incorporate opportunities to reconnect with your home department and peer group, as well as complete internal training and extra skills sessions.

In the remaining two years of your training contract, you will concentrate on building up a fantastic range of work experience, complete your final three ACA exams and will have the technical knowledge to apply to your role in the workplace.

The entire programme is supported by a wide range of mechanisms that will be applied by your tuition provider (BPP) and KPMG’s dedicated Early Careers Development team. 

This newly designed programme has been structured with you in mind and truly empowers you to accelerate your learning journey at KPMG. 

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 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. 

  • Grade 5 or B GCSE* Maths
  • Grade 5 or B GCSE* English Language
  • 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)
  • 2:1 undergraduate degree in any discipline.

How to apply

We know how busy you are, and when you are studying or working, the last thing you need is a long and stressful application process. So, we’ve done our best to make the KPMG application process as straightforward as possible, and enable you to show us your potential. You can find out more about what to expect in the How to apply section.

If you have any special requirements for us to consider, please let us know within the appropriate sections of your application, or please email us at

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, currently this is all being done virtually but in the future, 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.

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 (

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