Accounting Graduate and Early Careers Programme FAQs

Accountancy is the practice of turning numbers into real-world insight. At its heart, it’s about understanding how money moves, helping organisations make confident decisions, and ensuring things run smoothly, fairly, and transparently.

For someone considering it as a career, think of accountancy as a passport to opportunity:

• It’s a profession that blends logic with problem-solving, giving you the tools to spot patterns, uncover stories hidden in data, and guide businesses towards success.
• It offers stability, global demand, and clear progression, with skills that are respected and transferable across every industry – from fashion and film to tech and charities.
• And because accountants are trusted advisers, it’s a role where you can genuinely shape strategy, influence decisions, and make a meaningful impact.

Accountancy isn’t just about balancing figures – it’s about building confidence, creating clarity, and opening doors to a wide, rewarding career path.

Accountancy is a broad profession with many specialisms, so when someone says they are an accountant, they could be working in audit, tax, advisory, business recovery, or other areas—without further detail, it’s hard to know their exact role.

At HL we specialise in specific areas which means if you are hired for the audit department you will remaining in your department for the duration of your training contract. Dependent on business needs there may be opportunities to work in other departments on a short-term basis. This enables our trainees to build on their technical experience and knowledge while gaining in-depth, practical expertise, preparing them for a successful career in their specialist field.

The specialism offer at HL are:

• Audit – Reviewing financial records and processes to ensure accuracy, compliance, and transparency.
• ABS – Manages a business’s financial records, reporting, and compliance, providing insights to support informed decision-making and overall financial health.
• Tax – Helping businesses and individuals with tax planning, compliance, VAT and strategic advice.
• Internal Audit – Evaluating and improving a company’s internal controls, risk management, and governance processes.
• Business Recovery & Insolvency – Advising and assisting companies in financial distress, including restructuring and insolvency proceedings.
• Grants – Provides customised grant audit and management services for organisations of all sizes, ensuring efficient, timely reporting and insights
• Forensic Accounting – Investigating financial discrepancies, fraud, and disputes to provide evidence for legal or regulatory purposes.
• Consulting – Helping organisations improve processes, manage risk, and make strategic decisions.

Graduate CA (3-Year Route)

• Three-year programme based in the Audit team.
• Complete the ICAS Chartered Accountant qualification.
• Combine structured study with hands-on, real-world experience.
• Apply technical knowledge from day one.
• Earn a globally recognised CA qualification and gain valuable professional experience.

Early Careers CA (5-Year Route)

• Designed for those who have Highers, HNC/D, or equivalent, who prefer to enter the workforce rather than attend university.
• Five-year programme completing the full ICAS CA qualification.
• Gain practical experience while studying in the Audit team.
• Achieve the same globally recognised CA qualification as the graduate route.
• Build a strong foundation for a successful career in accountancy.

ICAS divides the qualification into three levels:

1. Knowledge Level – This is your foundation, providing core technical knowledge of accounting, finance, law, and reporting. There are 5 mandatory modules at this level.

• Assurance – Basics of auditing and assurance services.
• Business Management & Finance – How businesses operate and how finance supports objectives.
• Business Law – Key aspects of UK criminal and civil law relevant to finance professionals.
• Reporting & Performance 1 – Introduction to financial and non-financial reporting.
• Taxation – Overview of the UK tax system and compliance duties.

2. Skills Level – At this stage, you apply your knowledge in real-world scenarios. Individuals complete 5 core modules and 1 elective module at this level.

• Reporting & Performance 2 – Develop knowledge & skills to process range of accounting transactions.
• Advanced Reporting & Performance – Learn to advise businesses on their reporting and performance.
• Advanced Assurance – – Manage all stages of statutory and non-statutory assurance engagements.
• Corporate Finance & Modelling – Develop skills for business advisory decisions.
• Data, Risk & Technology – Understand risk and approaches to risk management.

Elective Modules: (Individuals choose one based on interests and route)

• Advanced Tax – Apply technical knowledge and judgement by across the business lifecycle.
• Data Analytics – Understand the role of the data scientist in business.
• Innovation for Growth & Transformation – Build skills for organisational change and leadership
• Sustainability for Accountants – Understand ESG impacts and the accountant’s role in responsible business.

3. Integration Level – Bring all your learning together by demonstrating professional and ethical judgement and developing clear conclusions and recommendations.

Modules:

• Case Study – Apply knowledge, skills, and ethics to a complex scenario., complex case study.
• Professional Ethics – Focus on ethical decision-making, professional conduct, and integrity in challenging situations.

• The CA qualification is credit rated at SCQF Level 11 (sitting at the same level as a master’s degree).

Relevant Practical Experience (RPE) and Competencies

• Complete 450 days of RPE alongside study.
• Log and evidence pf core competencies in a structured logbook, reviewed and signed off.
• Average expectation: 20 days per month of practical and non-practical activity.

Learning Structure & Delivery

A training timeline will be developed to map each trainee’s individual journey over the three- or five-year programme.  This is overseen by the Training Principal and People Development Manager and will factor in:

• Knowledge & Skills levels: 4 terms per year, 12 weeks each. At HL, students typically study 2 subjects at a time on a one term on, one term off basis
• Integration level (from 2026): 3 terms per year, 15 weeks each.
• Learning combines digital materials, workshops, self-study, and quizzes.
• Assessments include mock exams, final exams, with some time in between to consolidate learning.
• RPE is recorded alongside study to track progress and skills development.

Graduate Route (3-Year Programme)

• You will need a minimum of a 2:1 Honour degree in any discipline
• Some exemptions from the Knowledge-level modules may apply if your degree is accredited by ICAS.
• Henderson Loggie does not hold a Sponsorship Licence, so all candidates must have full right to work in the UK for the duration of the training contract.

Early Careers Route (5-Year Programme)

• Designed for those who have Highers, HNC/D, or equivalent, who prefer to enter the workforce rather than attend university.
• Minimum academic requirements are 4 Highers at B (Maths, English & Accountancy preferred), or HNC/D, or equivalent qualifications.
• Right to Work Requirement – Henderson Loggie does not hold a Sponsorship Licence, so all candidates must have full right to work in the UK for the duration of the training contract.

Other Considerations

• All candidates must be able to commit to a training contract with an ICAS-authorised employer.
• Strong numeracy, analytical skills, and motivation to complete a professional qualification are essential for both routes.

Henderson Loggie does not hold a Sponsorship Licence, so all candidates must have full right to work in the UK for the duration of the training contract.

Once you’ve completed your training contract, a world of opportunities opens up for you. Some people choose to stay with us and progress within Audit, moving into more senior roles. Others take the skills they’ve learned and move into different parts of the business – for example, Corporate Finance, Forensics, or even into industry roles outside of practice.

The great thing about qualifying as a Chartered Accountant is that the qualification is so well respected. It gives you transferable skills that employers across many industries really value – so whether you stay in practice, move into industry, or even work abroad, you’ll have plenty of options.