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    Our highly successful ACA professional training scheme for graduates and apprentices will equip you with the Chartered Accountancy qualification and membership of the Institute of Chartered Accountants in England and Wales.  You will have the opportunity to make a real difference to our huge range of clients and to the nation and its citizens. You will develop the skills to equip you for a fantastic career.

    Be part of a much bigger picture at the NAO.

    About Us

    Our position is unique, and our work is extraordinarily influential. Independent of government, we scrutinise public spending for Parliament and investigate major government projects and programmes. This means we work for, and for the good of, all citizens in our country. We help our economy and society work better – supporting and enabling improvements in financial management and the way vital public services are delivered right across the public sector to millions of people every day.  For you, this means challenging and varied work that has real benefit for the nation.

    The Scheme

    Our ACA professional training scheme supports you right through to qualify as a Chartered Accountant with the Institute of Chartered Accountants in England and Wales (ICAEW). You can join the scheme through one of two entry routes:

    • As a Graduate: with a 2.1 undergraduate degree or better in any subject (achieved or expected). This route takes 3 years through to ICAEW membership.
    • As an Apprentice: with 120 UCAS points from 3 A levels (or equivalent) in any subjects and no degree. This route takes up to 5 years through to ICAEW membership.

    More details of the entry requirements are given under the ‘Apply’ section.

    Our graduates and apprentices come from a range of backgrounds and have studied the full spectrum of subjects including arts, social sciences, sciences and engineering – not just maths! Our work benefits from different perspectives that people from different backgrounds bring. Whether you join us as a graduate or as an apprentice, you will benefit from a highly successful and well supported scheme designed to help you succeed all the way.

    We will provide you with

    First-class tuition with a high quality external professional training provider

    • 25 weeks’ paid study leave in block release to maximise your success
    • Exam pass rates that are well above the national average
    • A fully funded accountancy qualification and professional membership subscriptions (ICAEW)
    • Opportunities to develop a wide range of technical and professional as well as management and leadership skills to equip you for a fantastic career
    • Work in teams with other colleagues committed to collaboration, quality, and success
    • An excellent system of support from NAO colleagues all the way through
    • An NAO ‘buddy’ from our more experienced trainees, who will be on hand to answer any questions you have during those first few months
    • Relevant and varied work experience with challenges you can rise to and learn from
    • Opportunities to take responsibility early in your career

    What You'll Do

    Alongside your qualification you’ll work with clients from across government. You’ll start out working as a team member supporting our core financial audits, building up over time to work on bigger audits and more complex work, taking more of a lead role as you develop your skills and confidence. While working mainly on financial audits you’ll also have the opportunity to be involved in a range of our other work – including support for Parliament, investigations and our larger value for money studies of major government projects and programmes, which result in high profile reports to Parliament that often make the headlines.

    Where You'll Go

    Don’t expect to spend a lot of your time at your desk. Our trainees get involved in all kinds of projects that get them out in the field to all kinds of places across the UK, and sometime even further afield. You’ll get to work out on clients’ premises where you can see how businesses really work and how they can improve.

    The Impact You'll Make

    Right from the start, you’ll contribute to work that matters. Whatever you work on it all serves to help hold government to account for the way it uses public money and helps to promote improvements in public service delivery. The scope of our impact is huge – from health to education to justice to overseas development to the BBC and Bank of England – and much more.

    In 2020 we certified 407 financial statements and completed 61 VFM and wider assurance reports. Our recommendations and reports on good practice help government improve public services, and our work led to:

    Total audited impacts of £926 million in 2020.

    £13 savings for every £1 spent on running the NAO.

    Your Development and Career

    We’ll give you everything you need to rise to challenges and be at your best, including the time and support you need to get your ACA qualification, with generous paid study leave and support.

    Our learning and development offering is excellent, combining: formal training courses on aspects of accounting and auditing as well as management and leadership skills; learning through our work; and learning from other colleagues.

    Our annual LearnFest week combines presentations, workshops and seminars on a whole host of topics (you could also deliver one if you wish).

    Looking further ahead we run talent programmes which identify, support and develop those with the potential to reach our most senior levels.

    The more you develop, the more options will open up for you in terms of career development and progression. All across the NAO you’ll find people in leadership positions who started with us as trainees.

    All this is within the context of a friendly, supportive and highly professional organisation with clear values which are:

    • We act with courage and integrity
    • We are inclusive and respectful
    • We are curious and seek to learn
    • We strive for excellence