PwC Early Careers Guide

Programmes and routes

PwC offers several ways to join, depending on your stage of education. Check the PwC UK early careers site for current programmes and locations.

Graduate programmes

For final-year students and graduates. PwC groups its graduate roles into Advisory and Consulting; Audit, Accounting, Tax and Finance; Legal Services; Strategy; and Technology and AI. On some programmes you study for a professional qualification, such as the ACA with ICAEW.

Entry level programmes

For school and college leavers who want to start work instead of going to university. These are full-time roles where you work towards a professional qualification or apprenticeship while earning a salary. For example, one programme includes a two-year Junior Management Consulting Level 4 apprenticeship from CIMA. Entry level joiners are expected to spend at least three days a week in the office or on client sites. Locations include Belfast, Birmingham, Bradford, Bristol, the East Midlands, Leeds, London, and Manchester.

Flying Start degree programmes

A way to study for a degree while gaining paid experience at PwC. See the section below.

Undergraduate programmes

PwC offers summer internships, a legal summer vacation scheme, undergraduate work placements, and diversity programmes for university students. Doing well can lead to a graduate offer.

Insight programmes

PwC also runs a Virtual Insight Programme and its "New World. New Skills." programme, which introduce the firm and the skills employers look for. Check each programme page for who it is aimed at.

Flying Start degree programmes

Flying Start combines a university degree with paid work at PwC. There are two main versions.

Accounting Flying Start

A four-year accounting degree at Newcastle University, The University of Manchester, the University of Reading, or Queen Mary University of London. You apply through UCAS using the specific course code. In each academic year, you spend one term on a full-time, paid work placement in one of PwC's Audit teams, so you still have your summers free. By the end of the course, you will have completed 85% of your ICAEW exams. Most finalists receive a job offer from PwC and join the final year of the graduate programme, qualifying as a chartered accountant just over a year after graduating.

PwC pays a pro-rata salary for placement terms, provides accommodation if needed while on placement, and pays your ICAEW registration fee. Some partner universities offer reduced tuition fees. PwC also offers a £10,000 bursary, split across the four years, to a small number of eligible students.

Business Management Flying Start

A four-year programme with Ulster University Business School, where you study for a BSc (Hons) Leading on Customer Operations while working at PwC as a full-time apprentice. PwC lists a salary of £28,900 from day one, and your tuition fees are fully funded.

For more on combining work and study, see our guides on degree apprenticeship vs university and what a degree apprenticeship is.

Entry requirements

PwC sets requirements by programme, so always check the specific job description.

PwC removed the 2:1 requirement from its undergraduate and graduate roles in 2022, and you do not need an accounting or finance degree for most programmes. If extenuating circumstances affected your grades, you can still apply and explain them on the form. Be accurate about your results: PwC checks your grades and job history during onboarding.

The application process

PwC's early careers process has these stages:

Stage 1: Apply online

Choose your programme and complete the application. PwC asks you to proofread carefully, be concise, and give details of any visa you need.

Stage 2: Online assessment

Hosted on the SHL platform. It starts with a non-assessed activity, "Bringing our values to life", to help you decide whether PwC suits you. You then take an untimed behavioural assessment about your working preferences and a timed cognitive assessment covering numerical, inductive, and deductive reasoning. See our guide to psychometric tests.

Stage 3: Video interview

An on-demand video interview on SHL, where you record answers to questions about your experience. See our guide to video interviews.

Stage 4: Virtual assessment centre

An immersive online assessment centre that assesses you against the skills and attributes PwC looks for, while showing you how the firm works. See our guide to assessment centres.

Stage 5: Finding you the right role (graduate programmes only)

If you are successful, you are matched to a business area and office and have a call with a recruiter, who recaps your feedback and helps you prepare. Your preferences are considered but not guaranteed.

Stage 6: Business assessment (graduate and Business Management Flying Start roles)

A final interview with a senior leader (in person for graduates at their matched office; virtual for Business Management Flying Start). Entry level programmes and Accounting Flying Start do not have this stage—the virtual assessment centre is their final assessment. Our guide to strengths-based vs competency interviews will help you prepare.

Stage 7: Offer and onboarding

Successful candidates receive an offer, then complete pre-employment checks and are invited to a pre-joining event.

Each stage usually has a completion deadline, often seven days from when you receive the invitation, so keep an eye on your inbox.

What PwC looks for

PwC assesses candidates against "The PwC Professional", which has two dimensions:

Trusted Leadership. Do you inspire, empower, and evolve yourself and others?

• Inspire: you understand your impact, and people want to work with you.
• Empower: you coach and work side by side with others.
• Evolve: you grow as a person and help guide the team into the future.

Distinctive Outcomes. Do you take personal responsibility to champion, build, and deliver quality?

• Champion: you commit to quality, integrity, and inclusive behaviour.
• Build: you apply a business mindset to your work.
• Deliver: you collaborate to deliver quality and distinctive client experiences.

Read PwC's page on the behaviours it looks for before your assessments, and prepare genuine examples of when you have shown these behaviours.

Salary and culture

Salary

PwC does not publish fixed graduate salaries, and pay varies by grade, business area, and location. EarlyBird estimates that Big 4 graduate salaries in audit and tax typically start at around £30,000 to £35,000, with London at the higher end. For school leavers, PwC lists £28,900 for its Business Management Flying Start programme.

Trainee experience and culture

• Training is strong. Professional exam support, including study time and tuition, is a major part of programmes that lead to qualifications.
• The cohort is a big part of the experience. You start and train alongside a large group of other joiners.
• Busy seasons are demanding. In Audit, the period from January to April is often intense, as many clients have December year-ends.
• Exit opportunities are strong. Qualifying at a Big 4 firm is widely recognised, and many people later move into senior finance roles in industry.

Application windows

PwC fills roles on an ongoing basis unless a job description says otherwise. For 2027 programmes, graduate roles opened on 17 September 2026, and undergraduate and entry level roles opened on 30 September 2026. PwC may close roles to new applications if it receives a high volume, so apply early.

Remember the one-application rule: PwC considers only one application per candidate for each year's programmes (with an exception for Accounting Flying Start, where you can apply to multiple partner universities, though each counts as a separate UCAS choice). If you are unsuccessful or withdraw from a 2027 programme, you will need to wait to apply for a programme starting in 2028. Roles you have been offered, withdrawn from, or been unsuccessful in all count.

FAQ

• Do I need an accounting degree to join PwC Audit or Tax?↓

  Do I need an accounting degree to join PwC Audit or Tax?

  No. Most PwC programmes accept graduates from any degree subject, and PwC teaches you the technical knowledge you need.

• Can I apply to more than one PwC programme?↓

  Can I apply to more than one PwC programme?

  No. PwC restricts you to one early careers application per recruitment year. The exception is Accounting Flying Start: you can apply to multiple partner universities, though each will use one of your UCAS choices.

• Is Flying Start a degree apprenticeship?↓

  Is Flying Start a degree apprenticeship?

  It depends on the programme. The Accounting Flying Start is a university degree with paid work placement terms at PwC each year. The Business Management Flying Start at Ulster University is a four-year programme where you work as a full-time apprentice while studying for your degree.

• Do entry level programmes involve university?↓

  Do entry level programmes involve university?

  No. Entry level programmes are full-time roles at PwC. You usually work towards a professional qualification or apprenticeship while you earn.

• Does PwC sponsor visas?↓

  Does PwC sponsor visas?

  PwC may sponsor visas or work permits for eligible candidates, depending on the role and your circumstances. Check its immigration guidance and the specific job description before you apply.

Ready to apply?

If you want to secure a role at PwC or one of the other Big 4 firms, see our side-by-side Big 4 early careers comparison or read our individual guides to Deloitte, EY, and KPMG.

Create a free EarlyBird account to get personalised employer recommendations, track your applications, and access our full directory of student employers in the UK.

Browse live roles on our PwC company profile, explore our Company Directory, or sign up for EarlyBird to get started!