How to Become an Auditor in the UK

How to Become an Auditor in the UK

Auditing is a dynamic career path for those with an eye for detail and a head for numbers. Auditors examine financial records and processes to ensure accuracy, efficiency, and compliance with laws. This guide is designed for UK students and parents, providing a broad overview of how to become an auditor – whether as an internal auditor within a company, an external financial auditor reviewing organisations’ accounts, or a specialist in compliance auditing. We’ll cover the education path (A-Levels, university degrees, and beyond), professional qualifications like ACA, ACCA, and others, key skills needed to excel, typical salaries, and the job outlook in Britain. Read on to learn how to become an auditor in the UK step by step.

Understanding the Role of an Auditor

Auditors play a critical role in ensuring the financial health and integrity of organisations. In general, an auditor’s job is to assess and verify financial information, checking that records are truthful and that companies follow required standards and regulations. They not only look for errors or fraud but also provide insights to improve business operations and manage risk. Auditors can work internally within an organisation or externally as independent examiners. Below are the main types of auditors:

Internal Auditors

Internal auditors are employed by an organisation to review its own processes, controls, and finances. They evaluate how well risks are managed and whether the business is running efficiently and ethically. Internal auditors often go beyond just finances – they might examine compliance with policies, operational effectiveness, and even issues like employee treatment or environmental impact. Their recommendations help management strengthen internal controls and governance.

External (Financial) Auditors

External auditors work for accounting firms or as part of public bodies and audit companies’ financial statements from an independent standpoint. They conduct statutory financial audits required by law for many companies, providing an unbiased certification that financial reports are fair and accurate. To be an external auditor in the UK, one must qualify as a chartered accountant (more on qualifications below). External auditors typically visit client offices, examine accounts, test financial controls, and then issue an audit report with their opinion.

Compliance Auditors

A compliance auditor focuses on whether a company is following all relevant laws, regulations, and internal policies. This is often a type of internal audit specialising in regulatory compliance. Compliance auditors review procedures and practices to ensure the business isn’t breaching any rules – for example, checking adherence to financial regulations, data protection laws, or industry standards. They help organisations avoid legal penalties by identifying gaps and recommending fixes to improve compliance.

Other Audit Specialisations

Auditing offers various specialisms. Some auditors focus on forensic auditing (investigating fraud and financial crimes), others on IT auditing (examining information systems and cybersecurity), or tax auditing (reviewing tax compliance). While not the core focus of this guide, these paths typically require additional expertise but start from the same foundational training in accounting/audit.

No matter the type, all auditors need strong analytical skills, integrity, and attention to detail to do their job effectively. The next sections explain the typical path to enter this profession via university education, as well as alternative routes.

Education Path: A-Levels and University

The University Route is the most common path into an auditing career in the UK. This involves choosing the right subjects in school, obtaining a relevant university degree, and then completing professional training. Below, we break down the key educational steps:

Which A-Levels Are Recommended to Become an Auditor?

There are no mandatory A-level subjects required to become an auditor, but selecting certain subjects will strengthen your university applications and foundational skills. Most aspiring auditors choose A-Levels that give them a solid grounding in mathematics and business principles. In fact, a balanced combination of Mathematics, Economics, and Business Studies is often considered an ideal core for future accountants or auditors. Mathematics is particularly important – many accounting and finance degree courses require A-level Maths (or at least strongly prefer it) because auditing work is numbers-intensive. Economics helps you understand market contexts, and Business Studies offers insight into how organisations operate.

In addition to these, English is valuable for developing communication skills, since auditors must write clear reports and explain findings (some universities may require a minimum grade in English at GCSE). Science or humanities subjects can also be taken – universities generally look for 3 good A-Level grades in any rigorous subjects. The key is to demonstrate strong analytical and numerical ability.

Entry requirements: To get into a related university course, you’ll typically need 3 A-Levels (or equivalent). For example, a typical entry might be BBB or ABB at A-Level for an Accounting and Finance degree, including maths for top programs. Alongside A-levels, universities expect at least 4–5 GCSEs at grades 9–4 (A*–C), including Maths and English. In summary, aim to take A-Levels that highlight your numeracy and analytical skills – this will prepare you for audit training and meet university requirements.

Degree Options for Aspiring Auditors

Do you need a degree to become an auditor? While it’s not absolutely required (there are school-leaver and apprenticeship routes discussed later), the majority of auditors in the UK start with a university degree. A degree will not only equip you with knowledge but also make it easier to join graduate training schemes at audit firms. The good news is that your degree doesn’t have to be in accounting – large audit employers accept many disciplines. However, certain degrees can give you a head start:

Accounting, Finance or Accountancy degrees

These are the most directly relevant degrees. Courses like Accounting and Finance (BSc) or Accountancy (BA) cover financial accounting, auditing principles, tax, and business law, providing an excellent foundation. Many universities across the UK offer these, and some may even include exemptions from professional exams (for example, an ACCA-accredited degree might waive certain papers). Having a finance-related degree isn’t mandatory, but it can shorten your path later and signal your commitment to the field.

Economics or Business degrees

Degrees in Economics, Business Management, or related fields are also common among trainee auditors. They develop commercial awareness and quantitative skills useful in auditing. Economics, for instance, hones your analytical thinking and understanding of financial systems, while Business studies cover operations and strategy. These subjects are considered relevant by employers.

IT or Computing degrees

With the growing importance of technology in finance, an IT, Computer Science, or Data Analytics degree can be valuable, especially for IT audit or if you want to work with data auditing tools. Some audit practices look for tech-savvy graduates to deal with data analysis and cybersecurity aspects of auditing.

Other degrees

Thanks to efforts to diversify the profession, firms are increasingly open to graduates from any discipline who show the right skills. Whether you studied Engineering, History or Chemistry, you can still become an auditor – you’ll just need to learn the accounting basics on the job. If you take this route, be prepared to undergo additional training in finance when you start your audit role. (For example, non-accounting graduates in audit graduate schemes often do a conversion course or simply learn during their professional qualification studies.)

University application tip: Apply via UCAS as usual. Some top auditing firms recruit directly through graduate schemes. Typically, you would complete your degree (usually 3 years), then join a firm as a graduate auditor and simultaneously begin working toward a chartered accountancy qualification over the next 3+ years while working. Many large accounting firms (the Big 4 and others) have annual intake programs for audit graduates – keep an eye on application deadlines in your final year of uni.

Example: If you pursue a BSc in Accounting & Finance and graduate with a 2:1 or above (some firms have dropped the 2:1 requirement, but it’s still common), you could join an audit trainee programme at a firm like PwC, Deloitte, KPMG, EY, or a mid-tier firm. Over roughly three years, you would work as a junior auditor, gain practical experience, and study for exams to become a chartered accountant (the next section details these qualifications). By the end, you’ll have both a degree and a professional qualification, fully launching your auditing career.

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Apprenticeships and Alternative Routes

Although this guide focuses on the university path, it’s worth noting there are alternative ways into auditing if university isn’t the right choice for you:

Higher Apprenticeship (School-Leaver Route)

In the UK, you can become an auditor by starting as an apprentice after A-levels. For instance, there are Level 4 Higher Apprenticeships for Internal Audit Practitioner and Level 7 Degree Apprenticeships for Internal Audit Professional. The Level 4 route is for those new to internal audit and leads to a Certificate in Internal Audit and Business Risk (awarded by the Chartered Institute of Internal Auditors), while the Level 7 is a more advanced programme that can lead to Chartered Internal Auditor status (CMIIA). These apprenticeships combine paid work with study and can be a great way to earn while you learn. Entry requirements are usually 5 GCSEs (incl. Maths and English) and 2-3 A-Levels (often requiring grades similar to university offers).

Direct Entry as Trainee

Some companies hire trainee auditors straight out of school (with A-levels or equivalent). In this path, you might start in an entry-level finance role and then get promoted into an audit position or be sponsored through qualifications. For example, the UK National Audit Office (NAO) has a school-leaver programme and a graduate scheme to train public sector auditors. Direct entry is less common than graduate recruitment, but it exists, especially in smaller accounting firms or internal audit departments willing to train school leavers. If you go this route, you’ll typically study part-time for your accounting qualification (such as ACA or ACCA) while working.

Accounting Technician route (AAT)

Another alternative is to first qualify as an Accounting Technician (AAT). AAT is a well-known qualification that can be started after GCSEs or A-levels. It trains you in accounting fundamentals up to roughly first-year degree level. Once you have an AAT Level 4, you can often secure junior audit roles or enter a chartered accountant training scheme with exemptions. This route is more vocational and can be a stepping stone if you prefer not to jump straight into a 3-year degree. In fact, the accounting profession is recognising technicians as valuable in their own right, with thousands of openings in finance teams for AAT graduates.

Each of these paths ultimately converges on the same end goal – becoming a qualified auditor. Whether via university or an apprenticeship, you will need to gain professional qualifications to advance, which we discuss next.

Professional Qualifications for Auditors

Becoming “chartered” is a crucial step in an auditing career, particularly for external auditors. In the UK, external auditors who sign off company accounts must be registered statutory auditors, which requires completing a recognised professional qualification and meeting practical experience requirements. Here are the key qualifications and bodies:

ACA (ICAEW) – Associate Chartered Accountant

Offered by the Institute of Chartered Accountants in England and Wales (ICAEW), the ACA is one of the most prestigious qualifications. It typically involves 15 exams and about 3 years of relevant work experience. Most graduate auditors in England and Wales train for the ACA while working. Once you complete it, you become a chartered accountant and a member of ICAEW. Importantly, to be an external auditor, you must qualify with a body like ICAEW (or equivalents below) and obtain the Audit Qualification (AQ) which certifies you have sufficient audit experience (usually 240 days of audit work).

ACCA – Chartered Certified Accountant

The ACCA qualification, from the Association of Chartered Certified Accountants, is another globally recognized route. It has 13 exams (some can be exempted with a relevant degree) and similar time frame. ACCA members can work in audit, and ACCA’s qualification is recognised for statutory audit rights in the UK, provided you also fulfill the practical experience and apply for their audit qualification certificate. ACCA is often pursued by those who want flexibility to work in industry or practice internationally.

ICAS – Chartered Accountant (Scotland)

If you train in Scotland, you might do the ICAS CA qualification (through the Institute of Chartered Accountants of Scotland). This is equivalent to the ACA and likewise confers chartered status and audit eligibility. Chartered Accountants Ireland (CAI) is similar for Northern Ireland, but many in NI also do ICAEW or ACCA.

CIPFA – Chartered Public Finance Accountant

For those aiming to audit in the public sector (government departments, local councils, etc.), CIPFA offers a specialised qualification. CIPFA membership is required to audit public bodies in the UK public sector. However, many public sector auditors also qualify with ICAEW or ACCA and then take additional modules for public sector knowledge.

CIMA

While CIMA (Chartered Institute of Management Accountants) is focused on management accounting, note that if you qualify as a CIMA accountant, you are eligible to conduct internal audits. But CIMA alone does not allow one to sign off external financial audits.

Certified Internal Auditor (CIA)

Offered by the Chartered Institute of Internal Auditors (UK affiliate of the global IIA). This is a specialist certification for internal auditors. It’s not required to work as an internal auditor in most companies, but obtaining the CIA or becoming a Chartered Internal Auditor (CMIIA) can boost your credibility if you choose to specialise in internal audit. Many internal auditors start with ACA/ACCA and later add the CIA for additional expertise.

Typically, as a new graduate hire in audit, your employer will sponsor you through one of the above qualifications​. Most external audit trainees do ACA or ACCA; internal audit roles might offer ACA, ACCA, or IIA qualifications. These programs involve coursework, exams, and documenting work experience. They usually take around 3 years to complete (with study leave provided). It’s a challenging period – you’ll be studying for exams while working full-time – but the reward is becoming a chartered professional. Once chartered, you’ll have letters like ACA or ACCA after your name, and you can advance to senior auditor positions or other finance roles.

Professional Body Membership

To actually be authorised as a statutory auditor in the UK, you must not only pass the exams but also apply for an audit licence (often called the Audit Qualification). For example, after finishing the ACA, ICAEW can grant you the Audit Qualification if you log the required audit days during training. Similarly, ACCA members need to obtain an ACCA practising certificate and audit qualification to sign audit reports. This is usually handled once you’re qualified – your firm will ensure you meet these criteria if your job requires it.

In summary, becoming an auditor involves becoming a qualified accountant. Whether through ICAEW, ACCA, or another route, gaining one of these certifications is essential for career progression (and legally required for certain audit roles). Choose a pathway that aligns with your career plans (e.g., ACA is common in big firms; ACCA is very flexible; CIPFA for government auditing; IIA for internal audit professionals).

Key Skills and Qualities for Auditors

Auditing isn’t just about numbers – it also requires a mix of analytical, interpersonal, and ethical skills. Developing these competencies will help you succeed and stand out in the field:

Analytical and Critical Thinking

Auditors must scrutinise data and reports to identify inconsistencies or risks. Strong analytical skills help you interpret financial information and solve complex problems. You should be able to question assumptions and think critically about whether figures make sense.

Attention to Detail

A great auditor has a keen eye for detail. Small errors can have big consequences in financial records, so being meticulous is crucial. This applies when checking calculations, reviewing policies, or testing controls – thoroughness ensures nothing important is overlooked.

Integrity and Ethics

Trustworthiness is paramount. Auditors are bound by professional ethics to give honest, unbiased assessments. You’ll often be privy to confidential information and must act with integrity and discretion. Strong ethical standards and the courage to flag issues are a must.

Communication Skills

Auditors need to communicate findings clearly, both in writing and verbally. You might draft reports for senior management or discuss issues with clients. The ability to explain complex financial matters in plain language is valuable​. Good listening skills are also important when interviewing staff or gathering information during an audit.

Organisational Skills

Audit projects involve managing lots of documents, evidence, and tasks. Being well-organised helps you keep track of what’s been reviewed and what remains to be done. Time management and the ability to juggle multiple assignments (especially during busy season when deadlines loom) are equally important.

Teamwork and Interpersonal Skills

Auditors often work in teams and interact with various departments. You should be able to collaborate with colleagues and build rapport with client staff. Strong interpersonal skills – being professional, approachable, and able to negotiate or persuade – will help especially when you need information from others​.

Resilience and Problem-Solving

Auditing can be high-pressure, particularly when working to tight deadlines or encountering uncooperative auditees. The ability to stay calm under pressure, adapt to changes, and persist in the face of challenges will serve you well. Each audit may uncover new issues, so a resourceful, problem-solving mindset is key.

Tech Savvy

Modern auditing uses software for data analysis, visualization, and even AI tools for identifying anomalies. Having solid computer skills – especially Excel, and audit software or data analysis tools – is increasingly important​. Familiarity with accounting systems and emerging fintech can set you apart as audits become more digital.

By cultivating these skills during school, university, or early in your career, you will be well-equipped for the demands of the auditing profession. Many of these skills can be developed through coursework (group projects build teamwork, research develops analysis) and extracurricular activities (like being a treasurer of a club to practice responsibility and integrity). Entry-level audit roles will also provide training to sharpen these skills on the job.

Salary and Job Outlook for Auditors in the UK

Auditing offers a rewarding salary trajectory, with competitive starting salaries and high potential as you gain experience. Below is an overview of typical UK salary ranges for auditors at different career stages, along with the current job outlook:

Sources: Salaries are compiled from National Careers Service and Prospects job profiles, which provide guidance for starter and experienced pay, as well as industry reports. Actual figures vary by location – London auditors tend to earn more to reflect higher living costs – and by sector (private sector firms usually pay more than public sector roles). Nonetheless, auditing is known to offer good progression: each qualification or promotion can lead to a significant jump in salary.

Job Outlook

The demand for auditors and accountants in the UK remains strong. Despite economic ups and downs, companies always need trustworthy financial oversight. In fact, recent trends show a skills shortage in accountancy and audit, meaning qualified auditors are highly sought after. A January 2024 survey found 60% of finance employers plan to recruit over the next year, but nearly 75% anticipate a shortage of suitable candidates. This shortage is driving up salaries and opportunities, especially in specialised areas like internal audit and risk management.

The auditing profession is also growing to meet new challenges. Regulatory scrutiny on corporate finances has increased, and businesses face evolving risks (cybersecurity, sustainability reporting, etc.) – all of which auditors help address. Industry reports show the accounting and auditing sector has been expanding steadily. For example, the UK accounting & auditing industry grew about 5% annually from 2020 to 2025 in market size, reflecting the robust demand for services. Going forward, job prospects for auditors are expected to be very good. The UK government has highlighted thousands of unfilled roles in finance and a need to attract new talent into auditing and accounting careers.

In practical terms, as a newly qualified auditor you should find a range of opportunities – from advancing within an audit firm to moving into industry (many auditors move into financial controller or analyst roles in companies), or even using your audit credentials abroad. The career is reasonably secure and can be quite portable internationally, given UK chartered qualifications are respected worldwide.

Conclusion

For students considering this field, the outlook is encouraging: solid starting salaries, clear pathways for advancement, and a strong job market that values the auditing skillset. By following the steps of education and training outlined above, you can position yourself to take advantage of these opportunities in the auditing profession.

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