Accounting Apprenticeship

Applications may close sooner than the advertised date. We encourage you to submit your application as soon as you can to avoid disappointment.

Positions available in Audit and Business Advisory in the following locations:
Aberdeen, Dundee, Elgin, Glasgow and Inverness.

Our team of sharp minds has unique skills, talents and aspirations. We are always looking for like‑minded people to help us reach our shared goals.

Our people drive our success, and our Early Careers colleagues are no exception. We want everyone to become a leader of their work and their learning. As part of our firm, you will get hands‑on client experience, with full support to achieve your potential, and responsibility from day one.

The JC Futures accounting apprenticeship programme, starting in August 2026, is the pathway to becoming a fully qualified accountant. In the first year, you will complete a Level 2 Certificate in Bookkeeping (or similar) and obtain crucial on‑the‑job experience. You will then progress directly to ICAS or ACCA, or through an integrated graduate apprenticeship / professional qualification. We provide full support towards your professional qualifications, enabling you to balance your work alongside your studies.

The JC Futures accounting apprenticeship will develop your interpersonal and commercial skills in a dynamic, commercial environment right at the heart of business. We have a dedicated early careers induction experience and skills training programme for all apprentices. More widely, you have access to a fantastic range of professional learning opportunities through our in‑house Learn platform, the JC Aspire programme and connections to the Moore global network.

You will be training with several other JC Futures apprentices across the firm, establishing a professional network among peers. There are plenty of social opportunities to build relationships with your colleagues, with regular events and informal catch‑ups available.

We are looking for the following:

• 4 Highers (or equivalent) of Grade B or above
• National 5 (or equivalent) Maths and English at Grade C or above
• Enthusiastic team player
• Willingness to learn
• Commitment to effectively manage studies and professional responsibilities

We appreciate that not everybody may fit the criteria above. We encourage you to still apply, as our recruitment process encourages us to take into consideration your academic achievements as well as other experiences in which you have grown and developed.

Please note we can only accept applications from those who have a permanent right to work in the UK without restriction.

You can read more about our services below. Our recruitment team is on hand to assess your skills and attributes and match these to the services we offer as you progress through the stages of the process.

Within our Audit team, you will get the inside view of a wide range of clients – from food and drink, oil and gas, to hospitality, construction and in our specialist financial services teams. These industries are very significant contributors to the UK economy and Johnston Carmichael's growth as a business.

Audit provides an essential service to clients that helps give confidence to investors and regulators. An audit is an independent verification of a company’s accounts. As part of our growing audit team, you will contribute to this verification process, from checking invoices and records to understanding client businesses and honing your professional judgement. It’s an exciting time to join our audit team.

Our Business Advisory team works with clients across all industry sectors, helping prepare accounts and tax returns correctly and on time. In addition to those essential services, our goal is to build strong relationships and really understand how our clients’ businesses work, so that we can provide tailored advice to help drive them forward and achieve their ambitions. We want to be a trusted adviser to our clients and add value to their business.

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