Audit Graduate Trainee

Rayner Essex is looking for an Audit Graduate Trainee to join either our St Albans or London office, with opportunities available to start in January 2027 (we may be able to accommodate an earlier start date). Applications to hr@rayneressex.com. You will have recently graduated in 2026 or latest 2025.

Study package:

This role forms part of a three-year structured training programme leading to the ICAEW Associate Chartered Accountant qualification (ACA). You will combine practical, on-the-job experience with technical training and dedicated study time as you progress toward becoming a qualified chartered accountant.

Varied practical experience:

You will gain hands-on experience by conducting audit and accounts work both at client premises and within our Rayner Essex offices, in line with our agile working policy.

Supportive team:

You will work closely with senior team members to carry out independent audit work and support the completion of accounts assignments across a diverse portfolio of clients. Working with our experienced and knowledgeable team, you will quickly develop your skills to become an integral part of Rayner Essex. Our track record of graduates choosing to stay at the firm after qualification to progress to the next stage of their career speaks for itself.

Key Responsibilities

Year 1

In your first year, you will work under the supervision of audit managers and seniors, carrying out audit testing with a focus on transaction testing, bank reconciliations, preparing and reviewing fixed asset registers, calculating depreciation, and reviewing statutory company information.

During audit assignments, your development will center on building a solid understanding of income and expenditure testing, along with auditing simpler areas of the balance sheet. You will also begin learning how to prepare accounts using clients books and records.

You will complete ICAEW Certificate Level exams and progress to the first two Professional Level papers.

Year 2

In your second year, you will deepen your understanding of auditing and accounting principles by working on more complex audit areas and supporting some of the firm’s larger audit clients.

You will contribute to audit planning, document clients’ systems and controls, and provide recommendations for improvements.

By this stage, you will be expected to lead smaller audits independently from planning through to completion. You will also play a role in developing junior team members and gain further experience in preparing statutory accounts in line with accounting standards.

You will complete the remaining four ICAEW Professional Level exams, achieving Part-Qualified Chartered Accountant status.

Year 3

You will continue to expand your knowledge and experience in more complex areas of the financial statements, including stock, provisions, leases, and intangible assets.

Your responsibilities will progress to include planning and completing audits, drawing appropriate conclusions from audit testing, and presenting well-reasoned recommendations.

You will further develop your communication skills, liaise directly with clients, and take responsibility for training and supporting a junior team member both during audits and within the wider team environment.

Your technical capability in preparing financial statements will continue to advance.

You will complete the two ICAEW Advanced Level exams and, once you have recorded the required audit and accounts experience, you will qualify as a member of the ICAEW.

What we are looking for?

We are looking for ambitious, motivated individuals who are ready to build a career in audit and accountancy. To be successful in this role you will bring:

  • A 2.2 degree or above in any discipline (achieved or expected)
  • 120 UCAS points or above
  • GCSE Maths (or equivalent) grade 6 or above (grade B or above prior to 2017)
  • GCSE English Language (or equivalent) grade 5 or above (grade C or above prior to 2017)
  • A proactive, self-motivated approach with a strong desire to learn and progress
  • Excellent communication skills – confident in person, on the phone and via email
  • Strong interpersonal skills to build effective working relationships
  • A collaborative mindset and the ability to work well within a team
  • Strong organisational ability to balance deadlines, study commitments, and ICAEW training requirements
  • High attention to detail and a commitment to producing accurate work
  • Confidence with IT in particular Excel.

Applications should be sent to hr@rayneressex.com and include a CV and cover letter along with which office you would prefer to be based and ideal start date.