Start your career with purpose
Join the NAO ACA Accountancy Training Scheme and make a real impact on public services
Who we are
We are the UK’s independent public spending watchdog
Our position is unique. We support Parliament in holding the government to account and we help improve public services through our high-quality audits.
About the scheme
What we offer:
- 3-year structured programme for graduates
- 4.5-year structured programme for apprentices
- ACA qualification support
- Hands-on audit experience
- Exposure to government operations
Benefits and rewards
- Competitive salary
- ACA exam support
- 35 days annual leave
- Hybrid & flexible working
- Civil Service Pension
- Health & wellbeing support
Meet our people
Read testimonies given by some who have experienced what the NAO Accountancy Training Scheme has to offer.
“My first year at the NAO was filled with opportunities to grow professionally, from client meetings and site visits to giving school talks on the benefits of apprenticeships. The work is varied as it is meaningful, and I could not have had a better start to my career working in an environment that truly cares about my wellbeing and success.”
“I was attracted by the variety of work available at the NAO, from audit to VfM to Hubs, as well as the range of departments and public bodies you could be looking at. It seemed like a place where you’d always be learning something new and giving back to society in the process of helping hold government accountable. It’s an incredibly supportive and friendly environment, and the work is both interesting and important.”
“My proudest moment has been proving to myself that I can thrive outside my comfort zone. If you had asked me a few years ago, I would have been completely intimidated by the thought of working in accountancy or anything finance-related for that matter, however, determination and persistence really does go a long way.”
“I’ve always been interested in politics and public service, and the NAO is probably the only place where you are independent from Government yet get to see so much on how it operates and its relationship with Parliament.”
Application and selection process
Online application
Submit the online application. We’ll review your application against the minimum eligibility requirements outlined in the Pathways and minimum requirements section below.
If you meet the minimum requirements, you’ll be invited to complete Stage 1 of the assessment process.
Stage 1: Capptivate and Numerical Reasoning Test (NRT)
Stage 1 combines our Capptivate assessment with an online Numerical Reasoning Test (NRT).
Capptivate is an interactive assessment that introduces you to the NAO and the trainee journey. Through a series of workplace-related scenarios and questions, it helps us understand your strengths, potential and suitability for the role.
You do not need to be a mathematician to succeed in the numerical reasoning test. The purpose of this assessment is to understand how you work with data and make decisions using the type of numerical information you may encounter as a NAO trainee. The test is not time limited, although the time taken to complete it is recorded as part of the assessment.
We strongly recommend completing a practice test beforehand. This will help you become familiar with the types of questions and the format of the assessment. It’s a great way to prepare, build your confidence and perform at your best.
If you require any reasonable adjustments to support you during this stage, please contact HRServiceDesk@nao.org.uk BEFORE starting the assessment so we can discuss how best to support you.
If you meet the required benchmark, you’ll progress to Stage 2.
Due to the high volume of applications we receive, we are unable to provide individual feedback following Stage 1.
Stage 2: Job simulation
Our job simulation is designed to give you a realistic insight into the type of work you could undertake as a NAO trainee.
You’ll work through a series of interactive exercises based on scenarios you may encounter in the role, allowing you to demonstrate your judgement, analysis, communication and decision-making skills.
The assessment includes a combination of written and video responses and is designed to help us understand your strengths, potential and suitability for the role.
If you require any reasonable adjustments to support you during this stage, please contact HRServiceDesk@nao.org.uk BEFORE completing the assessment so we can discuss how best to support you.
Candidates who meet the required benchmark will be reviewed and shortlisted for Assessment Centre.
Due to the high volume of applications we receive, we are unable to provide individual feedback following Stage 2.
Stage 3: Assessment Centre
Following Stage 2, candidates who meet the required benchmark will be reviewed as part of our shortlisting process.
During this stage, we’ll consider your performance across the earlier stages of the recruitment process. Shortlisting is carried out on a rolling basis, so there is no fixed timeframe for this stage.
Candidates who are shortlisted will be invited to attend one of our Assessment Centres. These are typically held at our London Victoria headquarters or our Newcastle office, although some Assessment Centres may be delivered virtually.
What to expect
Our Assessment Centres take place in either London or Newcastle, depending on your preferred office location.
The Assessment Centre is designed to assess the skills and behaviours required for success on our Chartered Accountancy Scheme. You’ll participate in a range of exercises, including:
- Group Exercise
- Role Play Exercise
- Skills-Based Interview
- Reflection Exercise
The Assessment Centre also provides an opportunity to learn more about the NAO, meet colleagues and gain a better understanding of the trainee experience.
If you require any reasonable adjustments to support you during this stage, please contact HRServiceDesk@nao.org.uk so we can discuss how best to support you.
Regardless of the outcome, all candidates who attend the assessment centre will receive feedback on their performance.
Conditional offer and pre-employment checks
Following your attendance at the Assessment Centre, we will notify you shortly afterwards to let you know whether you have been successful.
If you are successful, you will receive a conditional offer to join the NAO. All offers are subject to a number of pre-employment checks, which include:
- Security vetting
- Verification of academic qualifications listed in your application (you will be required to produce hard copy certificates)
- Confirmation of your right to work in the UK
- Any other relevant checks required for your role
Pathways and minimum requirements
Join the Graduate or Apprentice ACA Accountancy Training Scheme where you will get hands-on financial audit experience, exposure to government operations and get to make a real impact on public services.
Graduate
- 3-year structured pathway to ACA qualification
- 120 UCAS points* from top 3 A-Levels (or equivalent) excluding General Studies
- Minimum of 2:1 undergraduate degree in any discipline
- Must not be on an existing accountancy training contract or be part-qualified
Apprenticeship
- 4.5-year structured pathway to ACA qualification
- 5 GCSEs (A-C, or 9-4) including Maths and English
- 120 UCAS points* from top 3 A-Levels (or equivalent) excluding General Studies
- Must not have a degree
- Must not be on an existing accountancy training contract or be part qualified
*Contextual recruitment (CRS)
If you have between 104-119 UCAS points you may still be eligible to apply as your application will be reviewed in the context of your socio-economic background.
Please submit your application stating how many UCAS points you have (or expect to have if you are currently studying for your A-Levels), and the application portal will direct you to our contextual recruitment system where you can provide information on your socio-economic background.
Right to work in the UK
We welcome applications from all candidates who meet the eligibility criteria for our Accountancy Training Scheme. However, please note that we are unable to offer visa sponsorship for this scheme.
To be considered you must already have the right to work in the UK for the full duration of the training scheme. This includes UK citizens, those with settled or pre-settled status under the EU Settlement Scheme, or individuals with other forms of immigration status that permit work without sponsorship.
We understand that this may be disappointing for some prospective candidates, and we appreciate your interest in the NAO. Unfortunately due to current Home Office requirements and the nature of this scheme, we are not able to support visa applications or provide Certificates of Sponsorship.
If you are unsure about your right to work status, please refer to the UK Government guidance on working in the UK before applying.
Frequently asked questions
Read our frequently asked questions (pdf – 635 KB).
Benefits and rewards
As an audit trainee you will receive:
- Competitive salary (based on 2026 figures)
- Graduate – London £35,787, Newcastle £28,912
- Apprentice – London £29,188, Newcastle £24,178
Once qualified your salary is expected to be more than £62,000 a year for London and more than £54,000 a year for Newcastle
- Annual salary increases and additional raises upon passing exams
- Fully funded ACA qualification and membership to ICAEW
- 25 weeks paid study leave
- Civil Service Pension – employer contribution 28.97%
- 35 days annual leave including public holidays
- Flexible working
- Hybrid working post-induction. Minimum of 2 days a week in office (after induction is complete)
- Inclusive and support work environment
- Employee Networks including LGBTQ+ Network, disAbility Network, Social Mobility Network, Women’s Network, NAOSSA (Sports & Social Association) and more
- Health and Wellbeing support
Apply now
Applications for 2027 Graduate scheme now open
Graduate Audit Associate (ACA Training Scheme) September 2027
Application portal – existing candidates
Access your candidate application portal
Other vacancies
- Apprentice Accountancy Scheme 2027 (applications open mid-December 2026)
- Summer Internship 2027 (applications open mid-January 2027)
Email HRServiceDesk@nao.org.uk and ask to be added to the mailing list for the vacancy you are interested in. You will receive an email once applications are open.
Reasonable adjustments
At the NAO, we are committed to creating an inclusive and supportive environment where everyone can thrive. We understand that candidates may have different needs during the recruitment process and throughout their training journey. That’s why we offer a range of reasonable adjustments – whether it’s extra time during assessments, alternative formats for interviews, or tailored support during college and exams. We encourage candidates to let us know about any adjustments they may require, and we’ll work with them to ensure they feel confident and supported every step of the way. Our goal is to remove barriers and enable all trainees to realise their full potential in a way that works best for them.
Our team will work with you to learn more about your support needs and identify reasonable adjustments that will help you to be at your best and have a more personalised experience.
If you require adjustments during the application or assessment process, please reach out to our team at HRServiceDesk@nao.org.uk to help you.
