Short answer: The Big 4 recruited most Summer 2027 audit and tax interns a year or more ahead, though KPMG still had roles open on November 9, 2026. Mid-size and regional firms, corporate accounting teams and government offices hire from November to April, and many firms also hire tax-season interns for January to April. That day, Useno listed 235 accounting internships.

Accounting by calendar

WhoTypical Summer 2027 window
Big 4 (Deloitte, PwC, EY, KPMG)Sophomore year, 2025 to 2026; some still open
Mid-size and regional firmsFall 2026 to spring 2027
Corporate accounting at companiesNovember 2026 to April 2027
Tax-season (winter or spring) internshipsPosted in the fall for January to April

Firms are already posting for 2028

In early November 2026, Useno's public list showed Schneider Downs posting 2028 audit and tax summer intern roles and Wipfli posting spring 2028 tax internships. If you are a sophomore, now is the right time to start.

What helps an accounting application

  • Your accounting GPA and the courses you have finished. Many firms list a GPA minimum.
  • Your plan for the 150 credit hours most states require for CPA licensure.
  • Meet-the-firm events and Beta Alpha Psi or accounting society chapters, where firms recruit in person.

Where to look on Useno

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