The Best Accounting Firms in the UK to Work and Train At

A guide to the best accounting firms in the UK for trainees and qualified accountants, from Deloitte, PwC, EY and KPMG to BDO, Grant Thornton, RSM and smaller practices, and how to pick the right one for you.

By Tony Musso on Fri Oct 16 2026

The best accounting firms in the UK fall into three broad tiers: the Big Four (Deloitte, PwC, EY and KPMG), the large mid-tier firms such as BDO, Grant Thornton, RSM, Forvis Mazars, Crowe and PKF, and thousands of smaller regional and local practices. All three can give you an excellent start, a funded professional qualification and a long career.

There is no single "best" firm. The right choice depends on the clients you want to work with, how you like to learn, where you want to live and what you want to do after qualifying. This guide explains what each tier is like to work for and train at, so you can choose the firm that fits you rather than the one with the biggest name.

The Big Four accounting firms in the UK

The Big Four are the largest professional services networks in the world. Each is a global network of member firms, with a UK firm that has its main office in London and offices in cities across the country. All four offer audit and assurance, tax, consulting, deals and technology work, and all four audit many of the UK's largest listed companies.

Deloitte

Deloitte's UK firm offers graduate programmes across audit and assurance, tax, consulting, technology, risk advisory and financial advisory. It also runs BrightStart, its school-leaver and apprenticeship programme, which lets you train and earn a professional qualification without going to university first.

PwC

PwC was formed in 1998 from the merger of Price Waterhouse and Coopers & Lybrand. It recruits graduates and school leavers across audit, tax, consulting, deals and technology, and runs Flying Start degree programmes in partnership with universities, combining a degree with paid work placements and professional training.

EY

EY, formerly Ernst & Young, offers graduate, school-leaver and apprenticeship routes across assurance, tax, consulting and strategy and transactions. Like the other Big Four firms, it trains audit graduates towards a chartered accountancy qualification, usually the ACA.

KPMG

KPMG takes its name from the founders of its predecessor firms. Its UK firm recruits graduates, school leavers and apprentices into audit, tax, consulting and deal advisory, with offices across the UK.

What it is like to train at a Big Four firm

Big Four training is highly structured. You join an intake with many other trainees, follow a set study programme with paid study leave, and work on large, complex clients from early on. Most audit trainees study the ACA, though some service lines use the ACCA, CTA or other qualifications.

The good parts: strong training, a well-known name on your CV, large and varied clients, and a wide choice of next steps after you qualify, including moves into industry, financial services and advisory work.

The harder parts: very competitive recruitment, a busy season (usually in the early months of the year for audit) with long hours, and a fairly narrow role at first, because large audits split the work between many people. Firms also tend to expect you to pass exams at the first or second attempt. Ask about the exam policy before you accept.

The large mid-tier firms

Below the Big Four sit a group of large firms with substantial UK operations, many of them part of international networks. Often called the "mid-tier", they audit and advise owner-managed businesses, private equity-backed companies, mid-sized groups, charities, public sector bodies and some listed companies.

BDO: one of the largest firms outside the Big Four, with offices across the UK and graduate and school-leaver schemes in audit, tax and advisory.
Grant Thornton: a long-established UK firm with a national office network, recruiting trainees into audit, tax and advisory.
RSM: known as Baker Tilly in the UK until 2015, now part of the global RSM network, with a strong presence in regional cities.
Forvis Mazars: formed in 2024 when Mazars and the US firm FORVIS combined, with a UK firm that recruits graduates and school leavers into audit, tax and advisory.
Crowe: the UK firm was previously Crowe Clark Whitehill and works with a wide mix of private businesses, charities and public sector clients.
PKF: a network of independent firms rather than a single UK partnership, so training and culture vary between the PKF member firms.

Others you will see on mid-tier graduate job lists include Azets, MHA, Moore Kingston Smith and Saffery.

What it is like to train at a mid-tier firm

Mid-tier firms usually offer the ACA or the ACCA, with study support and leave similar in shape to the Big Four. The big difference is the work itself. Teams are smaller and clients are often smaller too, so you tend to see more of each engagement, meet senior client staff sooner and take on responsibility earlier.

The good parts: broader experience, closer contact with partners, often a better chance of being known as an individual, and a strong route to manager and partner level.

The harder parts: less brand recognition outside the profession, and fewer of the very largest clients. Busy season is still busy.

Many people who train in the mid-tier say the variety prepared them well for financial controller and finance manager roles in industry later.

Smaller and local practices

Most UK accountancy firms are small. Local practices look after sole traders, partnerships, small companies, landlords and individuals, doing year-end accounts, tax returns, VAT, payroll, bookkeeping and business advice.

Smaller firms often train staff through AAT and then the ACCA, though some offer the ACA. Many take on apprentices and are more open to career changers and part-time study. You usually do a bit of everything, from preparing accounts to talking to clients, which builds practical skills fast.

The good parts: varied work, real client contact from the start, often more flexible hours and a more relaxed culture.

The harder parts: less formal training, smaller training budgets and fewer structured programmes. Quality varies a lot between firms, so ask what study support you will get before you join.

How the tiers compare

	Big Four	Mid-tier	Smaller practices
Typical clients	Large listed and multinational companies, banks, government	Mid-sized, private and private equity-backed businesses, charities, public sector	Sole traders, small companies, individuals
Usual qualification	ACA mostly, some ACCA and CTA	ACA or ACCA	AAT then ACCA, sometimes ACA
Entry routes	Graduate schemes, school-leaver programmes, apprenticeships, degree programmes	Graduate schemes, school-leaver programmes, apprenticeships	Apprenticeships, trainee roles, direct applications
Training style	Large intakes, highly structured	Structured, smaller intakes	Varies, often on the job
Best for	A big-name start and access to large clients	Broader experience and earlier responsibility	Variety, flexibility and local work

What you can earn

Pay varies by firm, location, service line and grade, and it changes often, so treat any figure you see for a named firm with caution. As a general guide, TonyKnows career data for external auditors shows starting pay of around £28,000 to £35,000, around £45,000 to £70,000 mid-career and around £90,000 to £150,000 at senior level. For accountants more broadly, trainee pay is around £24,000 to £32,000, rising to around £45,000 to £70,000 when qualified and around £90,000 to £200,000 or more at partner or CFO level.

London offices often pay more than regional ones. For how pay grows grade by grade, see the UK accounting salary ladder from trainee to partner and our chartered accountant manager salary guide.

How to choose the best accounting firm for you

Start with what you want from the next five years, not from a league table. These questions help.

Which qualification will they fund? Check whether it is the ACA, ACCA, CIMA or CTA, and whether it suits where you want to go. Our guides to the ACA and the ACCA, and the accounting qualifications overview, can help.
What happens if you fail an exam? Ask about resits, study leave and whether your contract depends on passing.
Which clients will you work on? Ask about sectors, client size and whether you can specialise in areas such as financial services, charities or technology.
How much study leave and tuition support is included? Compare the detail, not just the headline.
Where will you be based? Many firms recruit by office, and a regional office can be a very different experience from London.
How do they handle busy season and hybrid working? Ask current trainees, not just recruiters.
What do people do after qualifying? Firms whose alumni move into good industry roles, or stay to become managers and partners, are usually training people well.

If you are still deciding whether accountancy is right for you, read how to become an accountant in the UK first.

How to apply

Large and mid-tier firms usually recruit through online applications, followed by online tests, a video interview and an assessment centre or final interview. Many recruit on a rolling basis and fill places before the published deadline, so apply early. Smaller practices often hire through a CV and interview, and some respond well to a direct, well-written email.

Whichever tier you aim for, a clear CV matters. Our accountant CV example shows what firms look for, including qualification status, software and specific examples of your work.

Find out if accountancy fits you Career Compass compares your strengths and interests with hundreds of careers, including accountancy and audit, so you can apply with confidence.

Take Career Compass

Frequently asked questions

What are the Big Four accounting firms in the UK?

The Big Four are Deloitte, PwC, EY and KPMG. They are the largest professional services networks, offering audit, tax, consulting and deals work, and they audit many of the UK's largest companies. All four recruit graduates, school leavers and apprentices.

Is it better to train at a Big Four or a mid-tier firm?

Neither is better for everyone. The Big Four offer highly structured training, large clients and a well-known name. Mid-tier firms such as BDO, Grant Thornton and RSM often give broader experience and earlier responsibility. Both usually fund the ACA or ACCA.

Which UK accounting firms offer school-leaver programmes?

All of the Big Four and most large mid-tier firms run school-leaver or apprenticeship programmes, such as Deloitte's BrightStart and PwC's Flying Start degree programmes. Many smaller practices also take on apprentices, often starting with AAT.

Do accounting firms pay for the ACA or ACCA?

Most firms that hire trainees pay for tuition and exams and give study leave, usually as part of a training contract or apprenticeship. The details vary, so ask what is covered, how much study leave you get and what happens if you need to resit an exam.

Can I join an accounting firm without a degree?

Yes. Many firms recruit school leavers onto apprenticeships, including the Level 7 Accountancy or Taxation Professional apprenticeship, which leads to the full ACA or ACCA. Smaller practices also hire trainees with AAT or relevant experience.