How to become an auditor

CONTENTS

1. Routes to becoming an auditor

2. Professional qualifications

3. Types of auditor

4. Skills you’ll need

5. What it’s like

6. Career development

7. Is this right for you?

An auditor is a skilled professional who examines and assesses an organisation's financial records and processes to ensure they are accurate and comply with regulations. Their role is to identify any errors or inconsistencies, to minimise the risk of fraud and maximise operational integrity. 

Auditors are important for maintaining trust between organisations, investors, and the public, and are relied upon to verify that a company’s financial statements truthfully reflect its financial status.  

Routes to becoming an auditor

School leaver route 

You can join audit teams straight from school as a trainee or assistant. Typical entry requirements are five GCSEs at grades 9–4, including English and maths, and two or three A Levels. Recommended subjects include mathematics, economics, and business studies, although there are no mandatory subjects.  

Employers provide on-the-job tuition while you study for professional exams, making it a cost-efficient route if you want to earn while you train. 

University route 

A solid three-year undergraduate degree in subjects like Accounting, Finance, Business or Economics is the standard pathway to entry. Many large firms prefer a 2:1 for graduate programmes, though requirements are changing and firms increasingly consider broader degree backgrounds plus demonstrable skills.  

After finishing university, you’ll likely enter a graduate training scheme at an audit firm. Here, you’ll combine audit work with ongoing study for your professional qualifications which typically takes three to five years. 

Apprenticeship routes 

Examples of these include Level 4 Internal Audit Practitioner, which takes about 18–24 months to complete and requires 4-5 GCSEs grades and A Levels to apply. Level 7: Internal Audit Professional takes 36 months to complete, is equivalent to a master’s degree, and maps onto professional qualifications (ACA/ACCA/CIMA).  

An apprenticeship lets you earn a salary while gaining recognised professional credentials without paying any tuition fees.  

Professional qualifications

ACA (Associate Chartered Accountant – ICAEW) 

The ACA, awarded by the Institute of Chartered Accountants in England and Wales (ICAEW), is widely regarded as the UK’s most prestigious auditing qualification. It typically takes three to five years to complete under a formal training contract with an authorised employer.  

Candidates must complete 450 days of practical work experience alongside rigorous examinations. Those aiming to become statutory (external) auditors must also obtain the Audit Qualification (AQ), which requires a minimum of 240 days of relevant audit experience. 

ACCA (Association of Chartered Certified Accountants) 

The ACCA qualification is globally recognised and offers a flexible route into auditing and accountancy. Students can study independently or alongside full-time work, making it a popular choice for trainees in both large and small firms.  

The qualification involves passing 13 exams and completing three years of supervised experience. Like the ACA, the ACCA also provides an optional Audit Qualification, allowing holders to conduct statutory audits once registered with a supervisory body. 

CIMA (Chartered Institute of Management Accountants) 

The CIMA qualification focuses on management accounting and is particularly relevant for those pursuing internal auditing or financial control roles within organisations. Training combines strategic decision-making, financial analysis, and business management, preparing professionals for senior internal or corporate audit positions.  

While it does not lead directly to statutory auditor status, it offers strong career prospects within internal audit and risk management consultancy. 

CIPFA (Chartered Institute of Public Finance and Accountancy) 

CIPFA is the key qualification for auditors working in the public sector, including local authorities, the NHS and central government departments. The programme focuses on public finance, governance and accountability, ensuring auditors understand the regulatory frameworks of public service bodies. 

CIA (Certified Internal Auditor) 

The CIA designation is an internationally recognised qualification overseen by the Institute of Internal Auditors (IIA), often pursued by those working in corporate or public-sector internal audit teams.  

Training covers audit planning, ethics, and control processes, and completion signals a high standard of professional competence valued by employers worldwide. 

CPAA (Certified Public Accountant – UK version) 

The CPAA qualification is suited to individuals seeking a flexible, generalist pathway into accounting and audit work. While not as widely required as the ACA or ACCA for statutory audit roles, it offers valuable professional grounding for careers in small practices, business finance teams, or freelance accountancy. 

If you want to work in statutory (external) audits you must register with an approved body (ACCA, ICAEW, ICAS or Chartered Accountants Ireland). You’ll need an audit qualification, practising certificate, and responsible individual status to start work, as well as professional indemnity insurance. 

Types of auditor

• Internal auditor: You’ll work within a single organisation, monitoring its financial data, operations and processes. Your role will include working across multiple sectors of your company, where you’ll analyse company records and recommend improvements. 
• External auditor: You’ll work for an audit firm and perform independent audits of different companies’ financial statements. The job includes rotating between clients, writing reviews and reports to present your findings. For this role, you must be registered as a statutory auditor. 
• Forensic auditor: This is a specialist area of auditing, in which you’ll be investigating suspected fraud, embezzlements, disputes and financial crime, often working alongside law enforcement or legal teams. 
• Public sector auditor: Your job will be to perform audits of government organisations and public entities such as the NHS, or local authorities. This field of auditing requires CIPFA credentials. 

Skills you’ll need

Auditing combines technical expertise with critical thinking, so employers look for a balance of analytical, interpersonal, and ethical strengths. 

• Strong numeracy and analytical skills: You’ll be expected to interpret financial data quickly and accurately, identifying trends, inconsistencies, or potential risks in company accounts. 
• Attention to detail: Even small discrepancies can have major consequences, so precision is essential when reviewing large datasets and complex financial statements. 
• Integrity: Auditors are trusted to provide an honest assessment of financial health. Ethical judgement and independence are central to professional credibility. 
• Clear written and verbal communication: You’ll need to explain technical findings clearly to non-specialists, from clients and managers to board members and regulators. 
• IT literacy: Modern auditing relies heavily on digital tools, including Excel, data analytics software, and specialist audit platforms such as CaseWare or IDEA. 
• Commercial awareness: Understanding how different organisations operate helps you assess risks effectively and place financial information in its real-world business context. 
• Organisation and time-management skills: During busy audit seasons, balancing multiple deadlines and client demands requires careful planning and prioritisation. 

What it’s like

Day-to-day auditing work depends on what type of auditor you choose to be, however it will generally be a mix of office-based analysis and client visits. External auditors spend time working from their clients’ offices during fieldwork and year-end audits. Internal auditors rotate through departments within their own company, and run assurance reviews. Forensic auditors often split their time between research, interviews and litigation support. 

Your working environment will also depend on the type and size of company with whom you are employed. Large firms are fast-paced and high-pressure, dealing with major corporate clients and providing excellent training opportunities. Mid-tier firms offer a mix of variety and balance, often combining diverse client work with closer mentoring and faster progression. Small practices provide hands-on experience across different sectors and foster close client relationships.  

Hours are typically around 37–39 hours a week, however the tax season runs from January to April for accounting professionals, so you can expect longer hours and the possibility of working during the weekend to meet deadlines around this time. 

Salaries vary, however typical UK market ranges are as follows: 

• Trainee/Graduate: £19,000–£30,000 
• Qualified (two-three years): £35,000–£50,000 
• Senior auditor: £45,000–£65,000 
• Manager: £60,000–£80,000 
• Partner / Director: £80,000–£150,000+ 

Career development

Typical early-stage progression in audit looks like this:  

• Trainee
• Junior auditor
• Senior auditor
• Manager  

From here, it can differ based on the type of audit you’re pursuing. 

External auditors

• Manager
• Senior manager
• Partner
• Finance director, or establish own practice 

Internal auditors

• Manager
• Chartered Internal Auditor
• Self-employed consultant  

Cross-sector movement possible. Audit skills are portable and highly valued across industry, so this career has reliable and strong progression opportunities. 

Is this right for you?

Auditing offers a stable and well-compensated career with three varied pathways. If you’re happy to spend large portions of your week poring over spreadsheets, analysing trends and patterns within numerical datasets, and cross-referencing your findings with current regulatory frameworks, then the working life of an auditor is something you could be very well suited to. 

The profession demands ethical integrity, attention to detail and willingness to study while you work, and it also gives excellent progression options. It’s a relatively long path to full professional qualification, but bear in mind that the skills you learn will be widely valued across financial and technology sectors, making it straightforward to adapt your training to other roles. 

Auditing could be a smart, long-term choice, and you could also consider complementary careers in finance, management accounting or data analytics.