PwC vs KPMG vs EY vs Deloitte: Big Four apprenticeships compared (2027)
The Big Four school leaver and degree apprenticeship programmes for 2027 side by side, with opening dates, routes, locations, online test providers, assessment stages and what each firm's interviewers look for.
The short answer
For 2027, PwC opened its Flying Start degree programmes on 4 September 2026 and KPMG opened its apprenticeships on 16 September. Deloitte's BrightStart is expected from late September, and EY's apprenticeship programme opened in early October last year. Each uses a different online test (Arctic Shores at PwC, Cappfinity at EY, Deloitte and KPMG) and a different assessment process, so prepare for each one separately. All four recruit on a rolling basis, so apply early.
PwC, KPMG, EY and Deloitte hire more school leavers than almost anyone else in the UK. They look similar from the outside, but the routes, tests and assessment days are different enough that one generic application won't work for all four.
Data from Intake's Radar and firm playbooks, checked 3 October 2026. Dates marked "last year" are estimates based on the previous cycle. Always confirm on the firm's own careers site.
At a glance
| PwC | KPMG | EY | Deloitte | |
|---|---|---|---|---|
| Programme | Flying Start degree programmes and school leaver routes | Apprenticeships, Autumn 2027 | Apprenticeship Programme 2027 | BrightStart |
| 2027 opening | 4 Sep 2026 (opened) | 16 Sep 2026 (opened) | Expected early Oct (opened 2 Oct last year) | Expected late Sep (estimate) |
| Online test provider | Arctic Shores | Cappfinity | Cappfinity | Cappfinity |
| Assessment stages | Application, online assessment, video interview, assessment centre | Explore and apply, online assessments, video interviews, Launch Pad | Application, immersive assessment, EY Experience Day, final interview | Application, numerical test, video job simulation, assessment day or final interview |
| Routes | Audit, tax, technology | Audit, tax, technology, consulting, audit digital and technology | Audit (Assurance), tax, technology, consulting | Audit, tax, technology, cyber, consulting |
| Recruitment | Rolling | Rolling | Rolling | Rolling |
PwC
PwC's school leaver offer includes Flying Start degree programmes, run with partner universities, alongside apprenticeship routes. Check which routes are apprenticeships and which are sponsored degrees this cycle, because the structure differs.
- Test: Arctic Shores, a game based behavioural assessment. There are no right answers, so the best prep is knowing the format so you stay calm.
- Values interviewers listen for: Act with integrity, Make a difference, Care for each other, Work together, Reimagine the possible.
- Questions to expect: "What do you know about PwC's values and how do you align with them?", "Why this specific route over others at PwC?", "Tell me about a time you used analytical skills to solve a complex problem."
Tip: PwC asks why you chose that route specifically. Know the difference between audit, tax and technology before you apply.
KPMG
KPMG has the clearest split into separate routes for 2027, each with its own length and qualification:
| Route | Qualification | Length | Locations listed |
|---|---|---|---|
| Audit Apprenticeship | AAT, then the ACA (or CA in Scotland) | 5 years | Manchester, Bristol, Milton Keynes, Nottingham, Birmingham, Reading |
| Tax Apprenticeship | AAT, then the ACA (or CA in Scotland) | 5 years | Leeds, Manchester, Glasgow, Bristol, Reading, Edinburgh |
| Audit Digital and Technology | BSc (Hons) Digital and Technology Solutions | 4 years | London, Birmingham, Leeds |
| Technology Degree Apprenticeship | BSc (Hons) Digital and Technology Solutions with BPP | 4 years | Birmingham, Manchester |
| Consulting Apprenticeship | Level 4, then a Level 7 qualification | 5 years | Varies |
- Test: Cappfinity, strengths based. Answer honestly and consistently.
- Final stage: "Launch Pad", KPMG's assessment event.
- Questions to expect: "Which apprenticeship track interests you most and why?", "How do you explain complex concepts to non-technical people?", "Describe a situation where requirements changed and how you adapted."
Tip: the audit and tax routes lead to the ACA, a professional accountancy qualification, not a university degree. That's a big plus if you want to be a chartered accountant, so make sure it's what you want.
EY
- Test: Cappfinity, as part of an immersive online assessment.
- Distinctive stage: the EY Experience Day. You may be asked what you learned and to present on it, so take notes.
- Values: integrity, teamwork, client focus, respect for people.
- Questions to expect: "Why EY, and why this business area?", "What did you learn from the EY Experience Day, and what will you present on?", "Give an example of teamwork, integrity or communication."
Tip: EY's interviews are strengths based, so expect "What do you enjoy?" questions as well as "Tell me about a time".
Deloitte
Deloitte's school leaver programme is BrightStart. The level of qualification varies by business area, so check which route leads to a degree.
- Test: Cappfinity, including a numerical reasoning test.
- Distinctive stage: a video job simulation, where you respond to realistic tasks like drafting an email to a colleague or working through client information.
- Questions to expect: "Why Deloitte over other firms?", "Why this service line?", "Tell me about a problem you've overcome."
Tip: practise writing short professional emails. The job simulation tests how you'd actually behave at work, not just what you say about yourself.
Which should you apply to?
All four, if accounting, tax, consulting or tech at a professional services firm is what you want. They're among the biggest school leaver employers, and applying to all four spreads your chances. Just don't send the same answers to each:
- "Why this firm" must be specific. Our guide to answering why this firm shows how.
- The tests differ. Arctic Shores is game based, Cappfinity is strengths based with reasoning items. See online tests explained.
- Know the route. All four ask why you chose that business area.
Frequently asked questions
When do Big Four apprenticeships open for 2027?
PwC opened its Flying Start degree programmes on 4 September 2026 and KPMG opened on 16 September 2026. Deloitte BrightStart is expected from late September, and EY opened around 2 October last year. All recruit on a rolling basis, so apply as early as you can.
Which Big Four firm is easiest to get into?
None is easy, and they assess different things, so the best firm for you depends on your strengths. PwC uses a game based test, while EY, Deloitte and KPMG use Cappfinity's strengths based assessments. Applying to all four with tailored answers gives you the best chance.
Do Big Four apprenticeships give you a degree?
Some do. Several technology routes lead to a BSc in Digital and Technology Solutions. KPMG's audit and tax apprenticeships lead to the ACA chartered accountancy qualification instead. PwC's Flying Start programmes are degrees run with partner universities. Check each route.
What tests do the Big Four use for apprenticeships?
PwC has used Arctic Shores game based assessments. EY, Deloitte and KPMG have used Cappfinity. Deloitte also includes a numerical reasoning test and a video job simulation.