• Name: Chloe Warne
  • Job Title: Audit Trainee
  • Company: Mercer & Hole
  • Areas of Specialism: Audit and Assurance

What made you initially choose an Apprenticeship role?

While studying for my A Levels, I explored both university and apprenticeship pathways. My teachers strongly encouraged university because I had always been academic and loved learning. I initially followed that route and began studying Biology at Bristol University.

However, I soon realised that the traditional university path wasn’t right for me. I wanted a route that combined structured study with real work experience, something more applied and more aligned with my long term goals.

Choosing an apprenticeship allowed me to gain practical experience while working toward my accounting qualifications. Nearly three years later at Mercer & Hole, I couldn’t be happier with that decision. It has been, and continues to be, the best pathway for my career in accountancy.

How has the transition been from AAT to ACA?

I began my journey at Mercer & Hole as an AAT student, completing Levels 2 and 3 before progressing to the Level 4 apprenticeship. Level 4 was a noticeable step up, introducing more complex, real world scenarios that built a strong foundation for ACA.

Because I completed Level 4 under the apprenticeship scheme, I received exemptions from all but one ICAEW Certificate Level exam. The remaining exam, Business Law, was a significant jump in terms of content volume, though not necessarily technical difficulty.

Moving into the Professional Level, I also received an exemption from the Fundamental Case Study (FCS). This meant my first Professional sitting consisted solely of Assurance, Risk and Reporting (ARR), which allowed me to focus deeply on one subject.

ARR aligned closely with my audit work, and thanks to the grounding from AAT Level 4, the transition felt challenging but manageable, not overwhelming.

What support do you receive as an Apprentice/ Trainee with M&H?

When I first joined, I had no experience and very little understanding of audit work. I received extensive support, training, and regular check ins from seniors, which helped me build confidence and capability.

Now, almost three years on, I can independently complete most audit sections and lead smaller audits. Support is still available whenever I need it, but I’m encouraged to problem solve first; something that has strengthened my judgement and prepared me for more senior responsibilities.

What responsibilities have you been trusted with?

I have been trusted with training new school leavers and graduates joining the audit team. Over two cohorts, I’ve helped develop new trainees, which has strengthened my leadership skills and deepened my technical understanding.

As a semi senior trainee, I work across a wide range of client sizes. On larger audits, I complete more junior sections, while on smaller clients I often lead the entire audit from planning through to completion. When acting as senior, I review junior work, raise review points, and ensure the file meets required standards.

How would you describe the company culture?

The culture at Mercer & Hole is caring, supportive, and collaborative. The firm genuinely wants you to grow into a confident, well rounded professional.

Whether you need help with client work, exam preparation, or personal challenges, someone is always willing to support you. Continuous development, both technical and interpersonal, is strongly encouraged.

Why should someone choose a training / apprenticeship pathway?

A training pathway is ideal for anyone who wants to gain valuable work experience while earning a respected qualification.

Whether you join straight from school or after university, you will ultimately need to complete ACA or ACCA to progress in accountancy. Starting as an apprentice gives you early exposure to real work, making the transition into higher level qualifications smoother and more grounded in practical understanding.

What has been your biggest learning?

My biggest learning has been understanding how audit works in practice. When I joined, I knew audits involved verifying financial statements, but I didn’t understand how this was done.

I’ve now learned how to test balances for overstatement or understatement, assess assertion risks, review and correct disclosures, and identify when audit opinions require modification. Seeing how these processes protect stakeholders and support financial integrity has been really interesting.

What three words describe your journey so far?

  • Transformative
  • Progressive
  • Rewarding
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