Johnston Carmichael: Future Trainee Positions 2023

Location: Flexible (Scotland)

Contract: Various

Closing Date:

Job Description

Our team of sharp minds has unique skills, talents and aspirations. We are always looking for like-minded people to help us reach our shared goals.

Our people drive our success, and our Early Careers colleagues are no exception. We want everyone to become a leader of their work and their learning. As part of one of the United Kingdom’s largest independent accountancy and business advisory firms, you will get hands on client experience, with full support to achieve your potential, and responsibility from day one.

Looking to become a qualified accountant, and not sure the standard route of four years at university is for you?

We are looking for enthusiastic school or college leavers to join us on a 6-year training programme where you will gain valuable practical experience, receive on the job training, and achieve a professional qualification.

Our BA and Tax programmes involve starting for a year studying AAT Level 2 Bookkeeping. After that you can choose your path for the next 5 years, based on business need, and follow the ICAS, ACCA, or the Graduate Apprenticeship scheme which allows you to work, obtain a university degree and a professional qualification.

For the Audit Business Line, you will follow a 5 year Training Contract and commence on ICAS or ACCA from the start of you contract. Your exam pathway will be staggered over the 5 year Training Contract allowing you sufficient time to study towards your professional qualification as well as gaining valuable work experience with our Audit teams.

We are now recruiting for our Business Advisory, Audit, Restructuring and Tax teams in a number of our offices including Aberdeen, Edinburgh, Elgin, Forfar, Glasgow, Inverness and Inverurie for an August 2023 start.

About you:

Candidates should have or be aiming for 135 UCAS points (or equivalent).  While Higher Accounts is beneficial, it is not a requirement.  You will be enthusiastic and have a passion for learning, curious, resilient and show a commitment to the accountancy profession. We welcome applications from students who have a ‘can do’ approach.  You should also be able to demonstrate team working and good attention to detail in everything that you do.

What we offer:

A generous study leave entitlement as well as other company benefits such as a competitive salary, paid holidays, pension, discounted reward scheme, employee assistance programme, mentoring and learning and development.

What do our teams do? 


Audit involves the independent verification of a company’s accounts.  This gives confidence to investors and regulators that business performance reports are true and fair.   As part of our growing audit team, you will contribute to this verification process, from checking invoices and records to understanding client businesses and honing your professional judgement.  At JC, you will get the inside view of a wide range of clients – from food and drink to outdoor wear, to investment funds and construction.  You will develop all the skills needed to be a trusted professional accountant.   The audit profession is changing and there has never been a better time to part of the JC Audit team and contribute to shaping our future.

Business Advisory

In Business Advisory we are here to help support our clients to manage their business efficiently, providing expert knowledge, insight and experience to help at all stages of a business lifecycle.  We take the time to understand the passions and ambitions of our clients and act as advisers when businesses face challenges and opportunities.  This has become increasingly important due to the profession’s greatest transition in recent history, Making Tax Digital.

A typical day for our students within the Business Advisory team would involve the preparation of management and year end accounts, tax returns and VAT returns, working closely with our client relationship team to provide business solutions to suit our clients’ needs across a diverse range of market sectors.

You will be an integral part of Johnston Carmichael, gaining fantastic skills through practical experience, coaching and your accountancy qualification.


People and businesses need to pay a fair amount of tax to the Government.  As part our tax team, you will support the delivery of tax compliance by preparing tax returns and liaising with clients to work out tax due.  Our tax advisory services assist clients managing big projects or purchases and need our expertise to make these projects work for tax issues.  You will be supporting senior staff on these tax advisory assignments, enabling clients to succeed.   You will gain all the core skills needed to flourish as an accountant.   Making Tax Digital is the future, and we are leading the way.  There has never been a better time to join the JC Tax team.

Our Business Advisory and Tax teams work closely together and will do so increasingly in the future. By joining one of these teams, you have the chance to work across disciplines and develop your career with knowledge and experience of both Business Advisory and Tax.

We are looking forward to hearing from you and will be reviewing applications as we receive them. Don’t delay taking the first step on your career journey.


Our Restructuring team assist investors of distressed companies or individuals to navigate through a period of financial challenge.  They help individuals to understand the issues arising when money is tight or when losses in a business drive a need for rapid change.  They work closely with our Corporate Finance and Consulting colleagues to deliver quick business sales, drive fast operational change and provide advice on the legal risk of continuing to trade whilst a business might be in trouble financially. By providing early advice to assist business owners we help many clients avoid the risk of a formal insolvency and reduce the financial impact of a business failure for key stakeholders.