The Big 4 recruit interns 12 to 22 months before the internship starts, which means the summer 2027 cycle began while most of the class of 2028 was still finishing sophomore year. Some seats are already gone. Plenty are not, and firms keep reopening postings office by office through fall 2026 as they finalize headcount. This guide covers what's actually still open and how the process runs.
Where the 2027 cycle stands at each firm
| Firm | Service lines that hire interns | How to track openings |
|---|---|---|
| Deloitte | Audit & Assurance, Tax, Advisory, Consulting | Postings open by office on the early-careers site. Consulting runs a separate, earlier pipeline than audit and tax. |
| PwC | Assurance, Tax, Advisory | Office-specific postings plus campus events. Their sophomore-year programs feed the internship class directly. |
| EY | Assurance, Tax, Consulting, Strategy | Applications route through the careers portal by city. Campus recruiter contact matters here as much as the portal. |
| KPMG | Audit, Tax, Advisory | Runs pre-internship programs and case competitions that function as early pipelines into interviews. |
One thing that surprises people: the four firms don't move in lockstep. An office that looks closed at Deloitte can be wide open at KPMG in the same city, and audit can be full while tax is still hiring. Search by city and service line, not just by firm.
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 recruit for 2027 this fall and convert interns to offers just as reliably. Aim at winter 2027 busy-season internships, which recruit later than summer roles, as covered in our accounting guide. And if you're early enough in school, get into the firms' sophomore programs now, because they feed the 2028 internship class before public postings open.
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.
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Frequently asked questions
Are Big 4 summer 2027 internships still open?
Some are. The Big 4 recruit 12 to 22 months ahead, so plenty of summer 2027 seats were filled during the 2025-26 school year. Firms reopen positions by office and service line through fall 2026 as headcount firms up, so check each firm's early-careers page and apply the week a window opens.
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. All four pay similar hourly rates, convert most successful interns to full-time offers and look equivalent on a resume. Pick the firm where you connected with people during recruiting, in the city where you want your first job.