Latest update: 3 February 2025.

Companies in italics have opened since last update.

Graduate finance and accounting roles for summer 2025 are now being advertised. As has been common in recent years, we expect there will be a extremely high demand for roles next summer - we would therefore encourage you to apply as soon as possible, particularly if roles are scheduled to close soon. (Companies can also close opportunities before the advertised closing date if they receive sufficient applications, so please do not assume that vacancies will remain open until the advertised date.)

We would also encourage you to apply to a wide range of opportunities, so you can keep your options open – we regularly see some students only submitting a small number of applications who are then unsuccessful in finding a graduate role in that intake. (As a guideline, most of our 2023 and 2024 graduates had to submit at least 10-12 applications in order to achieve a role.)

  • If you have already secured a graduate role for summer 2025, please can you provide us with details (including your employer, the role title, the location, and if this is an ICAS training role)
  • If you are still looking for a role for summer 2025, please let us know what applications you have submitted so far and if you have any specific areas of interest (e.g. employer types / graduate tracks e.g. audit)


As ICAS Foundation students, we expect you to be proactive in making applications, and in return we will offer our assistance in helping you find a role. The ICAS jobs website (https://www.becomeaca.org.uk/job-listings/) is a good starting place to see what is available.

The ICAS Foundation Student Development Toolkit has a range of information and links to help you with job applications – it is available on our website at https://www.icasfoundation.org.uk/community/current-students. We would encourage you to use any additional resources available through your university careers service, who can assist with application and interview preparation, and point you towards other helpful websites to find opportunities.

The ICAS Foundation wishes you the best of success in your search for a graduate role. Please get in touch with us if you have any questions about the application process.

Top tip

Spot the employer names in bold at the top of each section below - these are ICAS Foundation partners or have a reputation for being friendly firms for ICAS Foundation students.

Now Open

RSM (Glasgow / Edinburgh / Aberdeen / Preston / Birmingham and more) - roles available in audit, tax and consulting - apply for one job only here (maximum one application per cycle)

EY (UK-wide, including Edinburgh / Glasgow / Aberdeen / Birmingham / Leeds) - roles in audit / assurance / tax / wealth / pensions - apply as soon as possible, as applications will close once filled.

A9 Accountancy (Inverness) - see also Become a CA

Azets (Edinburgh / Glasgow / Perth / Aberdeen / Stirling / Ayr / Lancaster / Birmingham) - roles in audit / tax - ICAS roles still open in Edinburgh, Perth, Inverness, Ayr + ACA roles in Lancaster / Preston

Dickson Middleton (Stirling) - for recruitment, see Become a CA

Hall Morrice (Aberdeen) - see also Become a CA

MHA (across UK), including Audit / Tax - Edinburgh / Aberdeen / Birmingham / London still open, see also Become a CA

Saffery (Inverness / Leeds / Manchester / England) - audit roles in Scotland offer ICAS training

Robb Ferguson (Glasgow) - see also Become a CA

Greaves West & Ayre (Haddington / Berwick) - see also Become a CA

Armstrong Watson (Glasgow / Carlisle / Leeds etc) - see Become a CA

Weir Group (Glasgow) - see also the direct link to the role and Become a CA

Companies with finance / non-ICAS roles:

BlackRock (London / Edinburgh)

Citibank (London)

Deutsche Bank (London)

Now Closed

Aggreko (Glasgow) - graduate roles in Finance

PwC (Aberdeen / Edinburgh / Glasgow / Birmingham) - roles in Audit / Tax / Business

Deloitte (Glasgow / Edinburgh / Aberdeen / Birmingham and more) - roles in audit / actuarial / tax etc - limited roles still open in Aberdeen / Belfast

KPMG (Edinburgh / Glasgow / Aberdeen / Birmingham) - roles in Audit or Tax - limited roles still open in Aberdeen

BDO (Edinburgh / Glasgow) - Audit roles (Edinburgh / Glasgow) and Tax roles (Leeds / London)

EQ Accountants (Dundee / Glenrothes / Forfar) - see also Become a CA, closes 31 October

Anderson and Edwards (Edinburgh) - options for general CA and tax specialisation, see Become a CA

Audit Scotland (Edinburgh / Glasgow / Inverness) - see Become a CA, closes 12 January but apply asap.

CT (previously Chiene + Tait) (Edinburgh / Dundee) - see also Become a CA

Drummond Laurie (Grangemouth) - see also Become a CA

Forvis Mazars (Edinburgh / Glasgow / Birmingham / Leeds / London etc)

Grant Thornton (UK-wide, including Edinburgh / Glasgow / Birmingham) - roles in audit and tax

Henderson Black and Co (Cupar / St Andrews) - for applications, see Become a CA

Henderson Loggie (Scotland): three roles available in 1. Forensic Accounting, Corporate Finance and Business Advisory (Glasgow) including ICAS CA Training (closes 27 January), 2. Audit (Edinburgh), including ICAS CA training (closes 27 January), and 3. Grants (Dundee), including ACCA training

James Hair & Co (Cupar/St Andrews) - see also Become a CA

Lloyds Banking Group (Edinburgh / London) - finance roles in Edinburgh study ICAS - closes 17 November

M&G (Edinburgh / Stirling) - actuarial roles in Stirling

Martin Aitken (Glasgow)

McLay, McAllister and McGibbon (Glasgow / Ayrshire) - see also Become a CA

Ritsons Chartered Accountants (Inverness) - for applications, see Become a CA

WBG (previously Wylie and Bisset) (Glasgow) - Internal Audit / Chartered Accountant

Whitelaw Wells (Edinburgh) - see also Become a CA

Companies with finance / non-ICAS roles:

Baillie Gifford (Edinburgh) - investment and technology roles

Natwest Group (Edinburgh / London) - roles in Finance/Risk/Audit/Banking/Financial Crime

UBS (Edinburgh / London) - including Markets / Finance / Internal Audit (some programmes now open)

Lloyds Banking Group - Actuarial / Finance / Banking vacancies

Barclays Bank (Glasgow / London) - banking / finance roles

BNP Paribas (London) - global banking and technology

HSBC (London) - roles in investment banking / corporate banking  and more

Isio (Edinburgh / Glasgow) - Actuarial and Consulting vacancies, closing 22 November.

JP Morgan (London / Edinburgh)

Morgan Stanley (Glasgow) - Operations and Finance

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