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 340 exceptional professionals from different backgrounds.

You don’t need an Accountancy degree to become an auditor! Applications are open to graduates with an honours degree or above in any subject. 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.

Skip links


Why join us

Get full sponsorship to become a qualified Chartered Accountant with ICAS

Receive a starting salary of £28,950 and bonus potential

Have fantastic job opportunities when you qualify

Help audit over £59 billion 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 £59 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.


ICAS qualification

A starting salary of £28,950

Career development

Study leave

Annual leave entitlement

38 days holiday and 4 fixed public holidays


17.6% employer contribution

Life assurance

Medical check-ups

Learning and development

Support from our diversity networks

Paid professional subscriptions

Season ticket loan

Cycle to work scheme

Free employee assistance program

Work culture

Why we chose Audit Scotland


My team is very supportive and I have grown a lot with them.

MariaTrainee Auditor

Do you feel Audit Scotland fosters an inclusive and supportive environment?

Definitely!! There is continuous open communication between colleagues across the organisation regarding inclusivity and diversity as well as support for all colleagues. Management maintain a tone of support and improvement especially since Covid times where we have had to adjust to so many changes. Communication is key and Audit Scotland has been excellent with this. From pulse surveys, to team meetings (large and small), and online updates.

What’s the best thing about working in your team?

Everyone has distinct personalities but we all blend together so well. I was the only trainee in a large team for a while, but I was never made to feel like a burden or behind in my skills. My team is very supportive and I have grown a lot with them.

Read more from Maria

How was the application process and what advice would you give to applicants?

Applicants should consider why public sector audit is important and what appeals to them about this. They should also consider the skills required to be an auditor – you could have a background which is completely different to accounting but still have a great set of skills which would benefit you as an auditor. Be confident and give it your best shot!


My confidence has definitely increased whilst being on the graduate trainee scheme.

KatieTrainee Auditor

What has been your most rewarding moment since joining?

Since joining, my most rewarding moment would have to be when I was given the opportunity to interview Audit Scotland’s new Chief Operating Officer, in front of 180 people, as part of one of our Insight events. I was quite nervous as it was something very much out of my comfort zone, however the Chief Operating Officer was really approachable and friendly, and after I was so happy I did it!

What have you enjoyed most so far about being a Trainee Auditor?

I really enjoy the variety that Audit Scotland brings. I’ve only worked here for two years but have been given the opportunity to work on a variety of audit sectors. Each audit has given me a greater understanding of the public sector in Scotland and the challenges we face. I’ve also met some great people along the way.

Read more from Katie

How have you grown and developed since being on the graduate trainee scheme?

My confidence has definitely increased whilst being on the graduate trainee scheme. When I first started, I couldn’t imagine that I would ever be in a position to make the types of judgements I’m now making throughout my audit work.


The responsibility offered from early on has been a positive surprise for me.

GrantTrainee Auditor

What attracted you to Audit Scotland?

For me, one of the biggest draws of applying to Audit Scotland was the initial one year of work experience you get before starting our ICAS qualification. I’m not from an accounting background, so this allowed me to develop skills and knowledge I would not otherwise have had prior to starting ICAS.

What has surprised you about working here?

I think the responsibility offered from early on has been a positive surprise for me. Despite not having any accountancy experience, I was given some complex file areas and was able to put forward my thoughts and ideas at every opportunity. I have found this to be hugely beneficial to my development and a boost to my confidence.

Read more from Grant

What has been your greatest challenge and how did you overcome this?

I think my biggest challenge has been balancing ICAS with family life. Having a young daughter it can be hard to juggle studying with spending time together as a family and so I have found this particularly challenging. One thing I would say is that my team has been great in supporting me, listening to any concerns and just generally being supportive.

How to apply

Applications for our graduate scheme are now closed.

More information

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 'One to watch. Very good to work for 2023
  • Approved ACCA employer logo: trainee development - platinum
  • Approved ACCA employer logo: professional development
  • Healthy Working Lives logo
  • Disability Confident Employer logo
  • Scottish Living Wage Accreditation logo
  • Carer Positive logo
  • Menopause Friendly: Committed. Proud to display the badge.