None of the four firms publish one shared 2027 recruiting calendar, and no single “months ahead” number holds across all of them. What’s actually verifiable: KPMG’s own early-careers site states it “recruits on a rolling basis” and considers candidates “until the opportunity is filled.” On September 19, 2026 we checked live individual postings at each firm rather than just the general careers pages: Deloitte’s Tax Intern – Accounting (Summer 2027) requisition and EY’s Assurance – Audit 360 Careers Intern (Summer 2027) requisition were both still accepting applications, while every general Audit Intern (Summer 2027) posting we sampled at KPMG (four separate requisitions) and PwC (three separate requisitions, including Hartford, Miami and Silicon Valley) had already been filled. KPMG did still have a live Summer 2027 Tax Intern requisition in its International Tax practice on the same day. That is one dated sample, not a verdict on either firm’s full 2027 class — see the sourced examples below — but it shows office and service line matter more than firm-wide status. Treat any specific “already full” or “opens in month X” claim as unverified unless it comes from the firm’s own site.
Where the 2027 cycle stands at each firm
| Firm | Service lines that hire interns | Primary source (checked September 7-19, 2026) |
|---|---|---|
| Deloitte | Audit & Assurance, Tax, Advisory, Consulting | Deloitte’s internships page. No firm-wide 2027 date is published there. Its Tax Intern – Accounting (Summer 2027) requisition, listed as recruiting through September 23, 2026, was still live when checked September 19. |
| PwC | Assurance, Tax, Advisory | PwC’s entry-level careers page. Posts Start and Advance roles by office rather than one national date. Three sampled Summer 2027 Audit/Tax Intern postings (Hartford, Miami, Silicon Valley) had already been filled when checked September 19. |
| EY | Assurance, Tax, Consulting, EY-Parthenon | EY’s internships and student programs page. No firm-wide Summer 2027 date is published there. Its Assurance – Audit, 360 Careers Intern (Summer 2027) requisition (req. 1741843) was still accepting applications when checked September 19, limited to two EY applications per six months. |
| KPMG | Audit, Tax, Advisory | KPMG’s early-career program page. States explicitly that hiring is rolling, “until the opportunity is filled.” Four sampled general Audit Intern (Summer 2027) postings had already been filled when checked September 19, but its International Tax JD/LLM Summer 2027 Tax Intern requisition (req. 137281) was still live the same day. |
The four firms don’t move in lockstep, and one office’s status doesn’t tell you about the whole firm or the whole industry. An office that’s done hiring at one firm can still be actively reviewing applications at another, and different service lines within the same office don’t necessarily open or close together. Check by city and service line on each firm’s own site rather than assuming one answer covers everywhere.
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.
The process, stage by stage
Expect three stages. First a portal application with a resume screen, where GPA and campus involvement do most of the work. Second a behavioral screen, usually a one-way video interview in the HireVue style or a phone call with a recruiter. Third an office visit or virtual final round: a few behavioral interviews with seniors and managers, often ending with a partner conversation.
Audit and tax interviews stay behavioral almost the whole way. Have three stories ready you can tell in two minutes each: a team conflict you handled, a deadline you hit under pressure and a time you caught or fixed a mistake. Those three cover most of what gets asked.
If the 2027 seats near you are full
Three good moves, in order. Apply to the large national firms (RSM, BDO, Grant Thornton, Baker Tilly, Crowe), which tend to recruit closer to the internship start date than the Big 4, as covered in our accounting guide. Aim at winter 2027 busy-season internships too, since they recruit later than summer roles. And if you’re early enough in school, get into the firms’ sophomore-year programs now, since firms position them as an early pipeline into the following year’s internship class.
The Big 4 logo helps a resume, but what firms are really selling is the full-time offer at the end of the internship, and mid-tier firms sell the same thing with less competition per seat. Landing any public accounting internship for 2027 matters far more than which of the four logos is on it.
Audit and tax internships open now
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Frequently asked questions
Are Big 4 summer 2027 internships still open?
There's no single verified answer — none of the four firms publish one industry-wide 2027 calendar. KPMG's own careers site states it recruits on a rolling basis and considers candidates 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 Audit Intern posting we sampled at KPMG (four requisitions) and PwC (three requisitions) had already been filled, though KPMG still had an open International Tax Intern requisition the same day. Check each firm's own early-careers page for current postings rather than assuming a fixed opening or closing window.
What GPA do you need for a Big 4 internship?
Most offices screen around a 3.0 minimum, and competitive applicants tend to sit at 3.5 or above. GPA matters most at the resume screen. Campus involvement, a clean one-page resume and showing up to the firm's recruiting events at your school carry real weight after that.
How does the Big 4 interview process work?
Typically three stages: an online application with a resume screen, a one-way video interview (HireVue style) or phone screen with behavioral questions, then an office visit or virtual final round with staff and a partner. Audit and tax interviews are behavioral. Advisory adds case-style questions at some firms.
Which Big 4 firm is best for an internship?
For an internship, office and service line matter more than the logo, and pay isn't uniform across the four firms — our per-firm guides show meaningfully different ranges by service line and office, sourced to live postings and self-reported data. Compare the firm-specific guides rather than assuming they pay or convert the same, and pick the firm where you connected with people during recruiting, in the city where you want your first job.