National Audit Office
Start your career with purpose
The National Audit Office (NAO), the UK's independent public spending watchdog, runs an ACA Accountancy Training Scheme with a 4.5-year structured apprentice pathway for school leavers (alongside a 3-year graduate pathway). Apprentice trainees gain hands-on financial audit experience across government while studying for the ICAEW ACA, based in London or Newcastle, with college and exams at BPP.
Programmes
- Expected, ~DecOpensClosesTBC
Apprenticeship types
Apprentice ACA Accountancy Training Scheme
Source for Apprentice ACA Accountancy Training Scheme
| Apprenticeship | Level | Discipline and duration | University or provider |
|---|---|---|---|
| Apprentice ACA Accountancy Training SchemeSource for Apprentice ACA Accountancy Training Scheme | Not published | Accountancy / Audit4.5 years | BPP |
Entry requirements
- A levels
- 120 UCAS points from top 3 A levels (or equivalent), excluding General Studies
- UCAS points
- 120 (104-119 may be considered through contextual recruitment)
- GCSEs
- 5 GCSEs (A-C or 9-4) including Maths and English
- Equivalents
- A level equivalents; overseas qualifications assessed on request
- Other
- Must not have a degree; must not be on an accountancy training contract or part-qualified; right to work in the UK for the whole scheme (no visa sponsorship); no upper age limit; one application per year (1 Sept-31 Aug); security vetting
Application process
- Online application
- Stage 1: Capptivate and Numerical Reasoning Test
- Stage 2: Job simulation
- Stage 3: Assessment centreongoing shortlisting
- Conditional offer and pre-employment checks
- Online application
- Stage 1: Capptivate and Numerical Reasoning Test
- Stage 2: Job simulation
- Stage 3: Assessment centreongoing shortlisting
- Conditional offer and pre-employment checks
- 1
Online application
- 2
Stage 1: Capptivate and Numerical Reasoning Test
- 3
Stage 2: Job simulation
- 4
Stage 3: Assessment centre
- 5
Conditional offer and pre-employment checks
Typical timeline
- Opens
- mid-December 2026 (Apprentice Accountancy Scheme 2027)
- Closes
- Not published
- Assessment
- Not published
- Offers
- Not published
- Starts
- September (induction, college and first exams from September to November)
Windows for the 2027 intake, September 2026 to August 2027
Expected, ~Dec
Locations and universities
- Locations
- London, Newcastle
- Universities and training providers
- BPP
Salary and benefits
- Starting salary
- Apprentice: London £29,188; Newcastle £24,178 (2026 figures)
- Progression
- Annual increases plus raises on passing exams; once qualified, expected to exceed £62,000 (London) and £54,000 (Newcastle)
- Notes
- Not published
- Benefits
- Fully funded ACA qualification and ICAEW membership
- 25 weeks' paid study leave
- Civil Service Pension (28.97% employer contribution)
- 35 days' annual leave including public holidays
- Hybrid working after induction (minimum 2 office days a week)
- Employee networks and health and wellbeing support
Cohort size and intakes
- Intake years
- 2027 intake
- Cohort 2027
- Not published
What stands out
A small intake (typically 12-14 apprentices a year) training to ACA as public-sector auditors, with 25 weeks' paid study leave and a 28.97% employer pension contribution.
Sources
- 1
- 2
- 3
- 4
- 5
- 6