Accounting recruits earlier than almost any other field, but there is no single verified date when the 2027 cycle “opens” or “closes” — none of the Big 4 publish one firm-wide window, and treat any specific “already full” claim as unverified unless it comes from the firm’s own site. What’s actually confirmed: KPMG’s own early-careers page states it “recruits on a rolling basis” and considers candidates “until the opportunity is filled,” with interview selections typically within two weeks of applying and most hiring decisions within two weeks of interviewing (checked September 15, 2026). That means some Big 4 seats are open right now in at least some offices and service lines, while others may already be filled — the only way to know for a specific office is to check that firm’s own posting. Confirming that: when we checked individual Summer 2027 requisitions on September 19, 2026, Deloitte’s Tax Intern – Accounting posting and EY’s Assurance Audit intern posting were still accepting applications, while every general KPMG and PwC Audit Intern (Summer 2027) posting we sampled had already been filled, though KPMG still had an open Tax Intern requisition the same day. Full firm-by-firm sourcing is in our Big 4 internships guide. The early Big 4 wave is only one slice of the market; mid-tier, regional and industry accounting mostly recruit this fall.
The 2027 accounting timeline, by firm type
| Firm type | When they recruit for 2027 | What to know |
|---|---|---|
| Big 4 (Deloitte, PwC, EY, KPMG) | Opened early, reopens by office through fall 2026 | Postings appear office by office as headcount firms up. Check weekly, apply immediately. Full breakdown in our Big 4 guide. |
| Large national firms (RSM, BDO, Grant Thornton, Baker Tilly, Crowe) | Fall 2026 | Recruit closer to the start date than the Big 4. This fall is their main 2027 wave. |
| Regional and local firms | Fall 2026 through early 2027 | Least competitive, most flexible on class year and GPA. Often better hands-on work too. |
| Industry and government accounting | Fall 2026 into spring 2027 | Corporate accounting teams, state auditors and agencies post latest of all. |
Winter vs summer: the busy-season question
Accounting is unusual in offering two internship seasons. Winter internships run January through March or April, right through audit and tax busy season. Summer internships run June through August, when public accounting is comparatively quiet.
Busy season is the real job. You’ll see actual deadlines, actual client pressure and what staff life is genuinely like, and firms know a busy-season intern who still wants the offer is a safer hire. If your school’s schedule allows a spring co-op or a light spring semester, the winter internship is the stronger play. If not, summer is completely standard and converts to offers all the same.
What accounting interns get paid
Most US accounting internships pay hourly rather than a fixed stipend. There is no single published national rate, but postings we’ve reviewed at regional firms commonly fall in the low-to-mid $20s per hour — check the specific posting rather than assuming that figure applies everywhere. Big 4 and large national firm pay varies significantly by office and service line rather than fitting one flat range — see our Big 4 internships guide for sourced per-firm figures. Winter interns often work paid overtime during busy season, which pushes real earnings above the sticker rate. Postings on the board below show the pay range when the firm publishes one.
2027 programs with employer sources
Selected employer programs to help plan your search. Availability varies by team and location.
Deloitte Tax Intern – Accounting
- Program
- Summer 2027 start. Posted pay $25–$48/hour. Deloitte states “limited immigration sponsorship may be available.” Recruiting for this requisition was listed as ending September 23, 2026. Requisition 364861.
- Eligibility
- Bachelor’s degree or higher in business administration, accounting or a related field; expected graduation Summer or Fall 2028; minimum 3.0 cumulative GPA (3.2 preferred); must meet the CPA licensure requirements for the assigned state before full-time employment; 18+; 2-3 days/week in-office.
EY Assurance – Audit, 360 Careers Intern
- Program
- Summer 2027 start; duration not stated in the posting. Posted pay $37.50–$48.08/hour, based on education, location and market. Requisition 1741843.
- Eligibility
- Predicted undergraduate or graduate degree in accounting with a strong academic record; minimum 3.0 GPA (3.2+ preferred); must meet CPA licensure educational requirements and show a plan to pass the CPA exam; EY states candidates must already be legally authorized to work in the US without employer sponsorship. Limited to two EY applications per six months.
KPMG Tax Intern, International Tax (JD/LLM)
- Program
- Summer 2027 start. Posted pay for California locations $99,000–$138,000/year (other locations link to a separate pay-transparency page, not itemized in the posting). This is a JD/LLM tax specialty track, not KPMG’s general Audit Intern posting: four separately sampled general Audit Intern (Summer 2027) postings across different offices were already filled when we checked September 19, 2026, consistent with KPMG’s stated rolling, until-filled hiring — check by office and service line rather than assuming firm-wide status. Requisition 137281.
- Eligibility
- Enrolled in a JD and/or LLM in Taxation with additional academic credits or CPA eligibility remaining after the internship; preferred GPA 3.0+; preferred undergraduate background in business, accounting, finance, taxation, math, economics, IT or engineering; KPMG states no visa sponsorship is available. Graduation window November 2027 through September 2028.
Employer pages reviewed September 6-8, September 12, September 15, September 16, September 17, September 19, September 20, and September 21, 2026. Confirm current openings, dates and work authorization with the employer. These examples did not publish a single program-wide deadline.
How to actually get one
Accounting hiring runs on campus pipelines more than any tech field. Go to your school’s Meet the Firms night, join Beta Alpha Psi or the accounting society if you have one, and get your resume in front of the campus recruiter by name. A warm introduction at a recruiting event plus an application the same week is the standard path into interviews.
On the application itself: keep the resume to one page, put your GPA on it if it’s 3.3 or above, and have an answer ready for how you’ll reach 150 credit hours. Firms hire interns they expect to convert to full-time CPAs, so the credit-hour question comes up in nearly every interview.
Accounting internships open now
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Frequently asked questions
When should I apply for a 2027 accounting internship?
It depends on the firm, and no single industry-wide date applies. None of the Big 4 publish a fixed opening window; KPMG's own careers site says it recruits on a rolling basis until a role is filled. When we checked individual Summer 2027 requisitions on September 19, 2026, Deloitte's Tax Intern - Accounting posting and EY's Assurance Audit intern posting were still accepting applications, while every general KPMG and PwC Audit Intern (Summer 2027) posting we sampled had already been filled, though KPMG still had an open Tax Intern requisition the same day. Mid-tier and regional firms tend to recruit closer to the start date, mostly fall 2026 through early 2027. Winter busy-season internships for January 2027 also recruit in fall 2026. Check each firm's own site rather than assuming a seat is open or already gone.
What do accounting interns get paid?
Most accounting internships in the US pay hourly, commonly in the low-to-mid $20s at regional firms. Big 4 and large national firm pay varies significantly by office and service line rather than fitting one flat number — see our Big 4 internships guide for sourced per-firm figures. Busy-season interns often work paid overtime, which can push effective pay higher.
Should I do a winter (busy season) or summer internship?
Winter internships show you the real job. January through April is audit and tax busy season, so you see the actual pace of public accounting, and firms convert busy-season interns to offers at high rates. Summer is friendlier for class schedules. If your program allows a spring co-op, busy season is the stronger signal.
Do I need a 150-credit plan or CPA eligibility for an internship?
Not for the internship itself, but firms prefer candidates on a path to CPA eligibility because internships feed full-time offers. Expect interviewers to ask how you plan to reach 150 credits. A clear answer, like a masters in accounting or an extra undergrad year, is enough.