Short answer: The Big 4 recruit audit and tax interns about a year and a half ahead, usually in the sophomore year. Most Summer 2027 audit and tax roles were filled during 2025 and 2026. On November 9, 2026, KPMG still had Summer 2027 internships open with rolling review, and PwC was recruiting sophomores for Summer 2028 through Destination CPA.

Firm by firm

FirmSummer 2027 status on November 9, 2026What is next
DeloitteEach posting has its own end date; most audit and tax closedSummer 2028 and Discovery postings not yet up
PwCClient service internships mostly filledDestination CPA for sophomores, leading to 2028 offers
EYSummer 2027 consulting and assurance postings still listedCareer Residency, first class January 2028
KPMGOpen; rolling; two applications at a timeGraduation window November 2027 to September 2028

Why the Big 4 recruit so early

Most Big 4 interns are offered full-time jobs, and many accounting students also need extra credit hours to sit for the CPA exam. Firms lock in their interns early to plan that pipeline, which is why sophomores are the main target for the junior-year internship.

If you missed the window

Mid-size and regional accounting firms recruit later and hire many interns for tax season and summer. In early November 2026, Useno's public list showed Schneider Downs posting 2028 audit and tax summer roles and Wipfli posting spring tax internships. See when Summer 2027 accounting internships open.

Where to look on Useno

Browse the 235 accounting internships, or search the board for audit roles and tax roles.

Sources

Employer dates come from each employer's own pages where they publish them. A date that only a third party reports is marked Third party. Useno counts are Useno's own data, read on November 9, 2026.