Deloitte BrightStart Higher Apprenticeship, Audit 2027

NoBrightStart Higher Apprenticeship, Audit (ACA or CA)

Sponsors grads?: No
Pay vs threshold: Below the threshold
Opportunity: apprenticeship
2027 cycle: There is no specific deadline for this role; applying as soon as possible is recommended since roles may close quickly if there is high demand
Confidence: high

Deloitte UK BrightStart Higher Apprenticeship, Audit: at a glance

Deloitte's BrightStart Higher Apprenticeship in Audit & Assurance is a full-time permanent role checking companies' financial reports, in either Large & Complex Audit or Portfolio Audit. Apprentices study towards the ACA with ICAEW or the CA with ICAS, depending on where they are based, with funded tuition and paid study leave. This advert is for the Edinburgh office. Source

Start date: September 2027Source
Who can apply: At least 104 UCAS points (260 pre-2017) at A level or equivalent, obtained or being studied for“You’ll need to have obtained or be studying towards at least 104 UCAS points (260 UCAS points pre-2017) for your A levels (or equivalent) to be eligible for this programme.”Source
Locations: Edinburgh, Glasgow, Belfast, AberdeenSource
Degree requirement: At least 104 UCAS points from top 3 A levels (or Scottish Highers equivalent), not already holding a degree“You'll need to have obtained or be studying towards at least 104 UCAS points (260 UCAS points pre-2017) for your A levels (or equivalent)”Source

How Deloitte UK recruits

2027 intake (page undated, current site). 5 stages, from Deloitte UK's own careers pages, checked 2026-10-03. Test providers are named only where Deloitte UK names them.

Applications may close early once places are filled, so apply well before any published deadline. Source

1
Apply Online
Application form
Short online form (about 15 minutes) covering personal details and education. Screened against the academic entry criteria in the job description.
- about 15 minutes
“First, we'll ask you to tell us a little about yourself. This section should only take around 15 minutes and will cover your personal details and educational background.”
Source
Immersive Online Assessment
Online tests
Two parts: a behavioural section (rank-ordering responses to workplace scenarios plus working-style questions) and a cognitive section (numerical and verbal reasoning). No overall time limit, some questions timed.
“Behavioural Assessment: Here, we'll present you with realistic workplace scenarios. We'd like you to respond honestly, ranking actions based on how you would most and least likely approach each situation. You'll also answer questions about your preferred working style. Cognitive Assessment: This section includes numerical and verbal reasoning questions. A few important points: There's no overall time limit for completing the assessment.”
Source
Job Simulation
Immersive assessment
Simulation of Deloitte work scenarios mixing ranking, multiple-choice, written answers and recorded video responses. Some scenarios mention AI tools but no AI knowledge is needed.
“You'll experience work-based scenarios where you'll be asked to respond to different types of questions, including: Ranking response options in order of preference Selecting the most appropriate response(s) from a given set Providing written responses Recording video responses”
Source
Final Stage Assessment
Assessment centre
In person at the linked office. Mandatory pre-work researching a topic, then a 30 to 40 minute two-way topic discussion with an assessor and a skills and motivation interview of about 50 minutes.
“If you're applying for a Graduate, Entry Level Apprentice, Industrial Placement or BrightStart Apprentice role, your final stage assessment will take place in person at the Deloitte office linked to your application. [...] A discussion about your topic preparation with one of our assessors. This will be a two-way discussion which typically lasts around 30-40 minutes. [...] A skills and motivation interview where we’ll ask some questions to learn more about your alignment with the capabilities we look for at Deloitte. This usually lasts around 50 minutes.”
Source
Outcome
Offer
Offer made if the final stage is successful. One application per intake or academic year.
“If your final stage assessment is successful, we’ll offer you a job and your exciting journey with us really begins.”
Source

Every programme and stage at Deloitte UK

“Please note that the salary for this role does not meet the minimum threshold required under the Immigration Rules for Skilled Worker visa sponsorship and therefore we're unable to progress applications from candidates who require Skilled worker sponsorship.”

Deloitte UK, from its own careers pages

The catch: This is a pay-threshold block rather than a blanket residency statement on this specific posting, but it has the same practical effect: no sponsorship is available on this route regardless of how long you have lived in the UK.

Deloitte UK early careers Verify on gov.uk See the licence record

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What Deloitte UK publishes about this programme

Checked against Deloitte UK's own careers pages on 2026-09-22. Anything not published is worth asking the early careers team before you apply.

Visa sponsorship policy: published
Application dates: published
Programme description: published
Duration and start date: published
Who can apply: published
Pay: not published
Locations: published
Degree requirement: published
Recruitment stages: published

More early careers programmes at Deloitte UK

Graduate Programme (all business areas: Actuarial, Advisory, Audit & Assurance, Consulting, Enabling Functions, Legal, Real Estate, Tax, Technology)graduate scheme, yes, with conditions
Spring into Deloittespring week, no
Industrial Placementplacement, no
Summer Vacation Schemevacation scheme, no published policy

Sources

Verdict last checked 2026-09-21. Application dates last checked 2026-09-22. How we check programme verdicts

Common questions

Does Deloitte UK sponsor visas for its brightstart higher apprenticeship, audit?

No. Deloitte UK does not sponsor its brightstart higher apprenticeship, audit for international students who need a visa. The live Deloitte BrightStart Audit vacancy for Edinburgh, starting September 2027, states directly that the salary does not meet the Skilled Worker visa minimum, so applications from anyone needing sponsorship cannot be progressed. Deloitte separately confirms on its early careers pages that BrightStart is for school leavers who have not already graduated and requires at least 104 UCAS points from three A levels. BrightStart Higher Apprenticeships for September 2027 are currently listed in Edinburgh, Glasgow, Belfast and Aberdeen.

What is the Deloitte UK brightstart higher apprenticeship, audit?

Does the pay clear the UK Skilled Worker salary threshold?

The pay for this scheme sits below the Skilled Worker salary threshold, which is itself a reason sponsorship is not possible.

What is the catch international students miss with Deloitte UK?

This is a pay-threshold block rather than a blanket residency statement on this specific posting, but it has the same practical effect: no sponsorship is available on this route regardless of how long you have lived in the UK.

When do applications open for the Deloitte UK brightstart higher apprenticeship, audit?

There is no specific deadline for this role; applying as soon as possible is recommended since roles may close quickly if there is high demand. Checked on 2026-09-22 against Deloitte UK's own site.

When does the Deloitte UK brightstart higher apprenticeship, audit start?

September 2027, according to Deloitte UK's own careers information.

Who can apply for the Deloitte UK brightstart higher apprenticeship, audit?

At least 104 UCAS points (260 pre-2017) at A level or equivalent, obtained or being studied for, according to Deloitte UK's own careers information.

Where is the Deloitte UK brightstart higher apprenticeship, audit based?

Edinburgh, Glasgow, Belfast, Aberdeen, according to Deloitte UK's own careers information.

What degree do you need for the Deloitte UK brightstart higher apprenticeship, audit?

At least 104 UCAS points from top 3 A levels (or Scottish Highers equivalent), not already holding a degree, according to Deloitte UK's own careers information.

How should I confirm Deloitte UK's sponsorship before applying?

Read the specific vacancy on Deloitte UK's careers site, ask its early-careers team directly, and check the employer on the gov.uk Register of Licensed Sponsors. Policies and thresholds change, so treat this page as a starting point and confirm for the exact role and cycle.

Related guides

All visa and sponsorship guides

Other accounting & professional services schemes

Before you apply

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