Graduate Trainee Auditor booklet cover   Download bookletPDF 933Kb

Join Audit Scotland as a Graduate Trainee Auditor

We'd love to hear from you if you're ambitious and have a passion for helping improve public services in Scotland. We’re Scotland’s public sector auditor, independent of government. We employ around 320 exceptional professionals from different backgrounds. You don’t need an Accountancy degree to become an auditor! We all share a belief that public money should be spent wisely, making the lives of Scotland’s people the very best they can be.

To give you an idea of what’s involved, we’ve put together some helpful hints and tips for you.

Applications for our 2023 Graduate Trainee Auditor scheme will open in Autumn 2022.

Skip links


Why join us

Get full sponsorship to become a qualified Chartered Accountant with ICAS, receive a starting salary of 24,867 pounds and bonus potential, have fantastic job opportunities when you qualify.

Help audit over 40 billion pounds of public money, benefit from flexible working, connect with people from all over Scotland as you work on audits.

We’re all users of Scottish public services, for example, our local councils, schools, hospitals and emergency services. We all help fund these vital public services, which means that we all have an interest and a say in how well they are delivered and how well the money is spent.  Public audit in Scotland covers over 220 public organisations including the Scottish Government, the NHS in Scotland and local councils. These organisations spend over £40 billion of public money annually.

Public audit plays a key role in providing assurance that public money in Scotland is used properly, efficiently and effectively. We aim to improve the use of public money across the range of audit work that we undertake. The foundation of our work is providing independent assurance about governance, financial management and performance. Audit also delivers much more value by providing independent, evidence-based recommendations, generating insights into what works and supporting improvement.

Trainee Auditor

Join us as a graduate trainee and you’ll have plenty of opportunity to help us with this important work.  We’ve designed our graduate trainee scheme to give you a challenging and rewarding career and at the same time you’ll work towards becoming a Chartered Accountant with the Institute of Chartered Accountants of Scotland (ICAS).

The best public sector accountancy training scheme in Scotland

We’re in the business of training highly skilled trainees who interpret financial and performance information so important decisions can be made. This is a vital role, and one that will give you the best possible beginning to your career.

If you’re looking for a world-class business career that offers prestige, respect, great prospects and excellent financial rewards, qualifying as a Chartered Accountant with us is the perfect place to start.  For this reason, we’ve created a tailored pay and benefits package which will give you plenty of opportunity to develop your career.

Making a difference right from the start

Join us as a Financial Auditor and you'll be meeting people and gathering information to support the audit. You'll gain an understanding of client systems, carry out analysis, audit accounts and report your findings – so lots of variety from the start.  You will gain valuable skills in auditing Scotland's councils, health boards and government departments.

If you join us as a Performance Auditor you'll be involved in planning, developing and delivering performance audits and best value work (the whole lifecycle of the project).  You'll analyse data, interview staff in public bodies and form audit judgements which will support the final performance audit report. Here's an example of the sort of work you could be involved in.  Our trainee performance auditors also spend some time on financial audit work, giving you a breadth of experience you'll not find anywhere else.


A generous starting salary of £24,867 which increases as you progress through the Chartered Accountancy qualification.  We also give bonus payments for passing exams first time.

A career post-qualification – our trainees are an important part of our future.  So it’s no surprise that the majority of our trainees are successfully promoted shortly after qualifying.

We also offer other fantastic benefits to keep you audit-fit, save you money and grow your career. Read more about our benefits

We will give you plenty of opportunity to develop your technical and softer skills using a variety of learning sources.

Our trainees receive a fully sponsored qualification with ICAS, including fees, materials and time off for classes.

Our trainees are a social bunch and like to organise social events throughout the year, from charity events to pub quizzes. All our trainees get together once a quarter to catch up and get some tips from each other on the ICAS qualification.


As a trainee, you get to work with a variety of colleagues across the organisation.

IramGraduate Trainee


The organisation has made the transition from office-based to working from home as easy as possible.

GraceGraduate Trainee


It’s really rewarding to look back and see how far you have developed in a short period.

DonnaGraduate Trainee

More information

How to apply

If you like what you’ve seen and want to apply, you can search for graduate jobs here.

Tips and hints

Want some tips and hints on what to include on your application and how to impress at interview? Find out how to prepare for interview

An award winning employer

Best Companies logo 'Very good to work for 2021' Healthy Working Lives logo Disability Confident Employer logo Scottish Living Wage Accreditation logo Carer Positive logo