2027 Audit Graduate Programme - Scotland

BDO UK; Glasgow; On-site; GBP 26,000 - 32,000; Full time

Benefits offered by this job

Pension

Health benefits

Gym membership

Employee discounts

Additional leave

Job summary

BDO is recruiting for its Audit Graduate Programme in Scotland, with an initial induction and a three‑year pathway toward ICAS qualification. You’ll work across audit disciplines, gain exposure to clients, and develop technical and commercial skills while supported by experienced teams in Edinburgh or Glasgow.

Successful applicants pursue hands‑on audit work, build confidence, and move toward a permanent role after qualification. The programme begins in September 2027.

Qualifications

• Minimum 2:2 degree in any discipline (obtained or predicted).
• Three A-levels (A*-C) or four Scottish Highers/Advanced Highers (A-B).
• GCSEs Maths and English at grade 4+ (or Scottish Nat 5 A-C).
• Commitment to balance study and professional work.
• The right to work in the UK; visa sponsorship not provided for these roles.

Skills

Problem solving

Analytical thinking

Curiosity & adaptability

Education

2:2 degree (any discipline)

GCSEs Maths & English (4+)

Three A-levels or four Scottish Highers/Advanced Highers

Job description

A Bit About Us

Big responsibility. Personal support. That’s Beyond the Ordinary.

Want to get stuck into client work, build your confidence and start shaping your career from day one? Welcome to the Audit Graduate Programme at BDO.

The programme starts on Monday, 20th September 2027, for an organisation-wide induction (you need to be able to attend).

A Bit About Audit

Audit at BDO gives you the chance to take on meaningful work early in your career. We’re the only UK mid-market organisation with more than £1bn in turnover and 8,000 people. That means you get the scale and breadth of a major professional services business, while working with clients where your contribution can make a real difference.

Our Audit teams work across specialist areas including Pension Audit, Public Sector, Not-for-Profit, Financial Services and Technology Risk Assurance, helping deliver high-quality audits that businesses and their stakeholders can trust.

You’ll be trusted with lots of responsibility, but you won’t be expected to figure everything out by yourself. You’ll work alongside experienced colleagues, managers, directors and partners who are there to answer questions, share what they know and help you develop.

It’s a chance to learn by doing, get exposure to clients and build your confidence as your responsibility grows. Big responsibility, with the scale of BDO behind you and personal support around you.

And a Bit About The Programme

Over three years, you’ll build hands‑on experience while working towards a recognised professional qualification with ICAS.

Alongside your studies, you’ll develop your technical and commercial skills through real Audit work. You could gain experience across different clients, sectors and specialist areas, while learning from people across the organisation.

As you develop, so will the responsibility you’re trusted with. Our graduates have talked about joining client calls, leading meetings and working directly with senior colleagues earlier than they expected. You’ll have support around you as you take those next steps and build towards where you want your career to go.

When you successfully complete the programme and pass the exams, you’ll be fully qualified as an accountant, and guaranteed a permanent role with us.

As for you

You’re curious, resilient and adaptable. You’re ready to learn, ask questions and take on more responsibility as you grow.

Bring your problem-solving, analytical skills and critical thinking. We’ll give you opportunities to put them into practice, alongside the support to keep developing.

Join us in one of our hubs in Edinburgh or Glasgow.

One thing to note: you’ll need to live within a commutable distance of the office you apply to. Relocation support is not provided, so please consider this carefully before applying. Time together in person matters – whether that’s in the office or with clients. It gives you more opportunities to learn from your team, build relationships and get the most from working together.

Is it for you? To apply, you’ll need:

• A minimum 2:2 degree in any discipline (obtained or predicted)
• Three A-levels (or equivalent) at A*-C (excluding General Studies and Extended Projects), or four Scottish Highers or Advanced Highers at grade A-B (or equivalent, for example BTEC Extended Diploma). Please note: we do not use UCAS points. You’ll be asked to provide evidence if you’re successful in securing an offer
• GCSEs at grade 4 and above in Maths and English, or Scottish National 5 grade A-C. You’ll also need to provide evidence if successful
• Commitment to balance study and professional work
• The right to work in the UK (we are unable to provide visa sponsorship for these roles as they do not meet the current minimum salary requirements for sponsorship set by the Home Office. Applications from candidates who have their own legal right to work within the UK must cover the duration of their 3-year training contract and employment)

How The Interview Process Will Go

We want you to know what to expect, so here’s the typical process:

• Online application form.
• Online assessments.
• Video interview.
• Virtual assessment centre.
• Final interview in person.

We’ll keep you updated at each stage and share tips to help you prepare. And just so you know: we don’t use AI in any part of our candidate screening process. Every application is reviewed by a real person.

What You Get In Return

Our benefits are designed to support your life in and outside of work, with options including additional leave, gym membership and employee discounts, alongside pension, health and wellbeing support and a range of protection benefits.

Salary

£29,000 per annum.

Closing date for applications is Sunday 15th November 2026.

Before you go

Wherever you join BDO, you’ll have the chance to learn by doing, work with clients and build your career with people around you to support your development.

The opportunity to build your experience, confidence and career without having to do it alone.

Big responsibility. Personal support.

That’s Beyond the Ordinary.

Our organisation is distinctive because we preserve and build on the strengths of our culture and the characteristics that make us successful and different. We look for people from all kinds of backgrounds who share these same qualities.