Big 4 Accounting Internships Summer 2027: How to Apply and Land One

Last updated: October 9, 2026

TL;DR

• Big 4 accounting internships for summer 2027 opened in August 2026 and are closing now: PwC's undergraduate deadline passed on September 25, Deloitte's audit intern postings close October 11, and EY's accounting window runs October 7 to 21. Audit and tax interns earn roughly $30 to $38 per hour depending on firm and city.

• Summer 2028 is already open. Deloitte, KPMG and PwC have live summer 2028 audit and tax internships, along with BDO, Plante Moran, Armanino and other national firms, and some close as early as October 11, 2026. If you're a sophomore, see the 2028 tracker below.

• This guide covers the three main service lines (audit, tax, advisory), what each internship looks like day-to-day, and which one fits your goals.

• You'll find firm-by-firm application timelines, GPA cutoffs, and what CPA eligibility actually means for interns.

• We break down the interview process at each firm, including common behavioral and technical questions.

• If Big 4 isn't the right move yet, we share alternatives including remote Externships you can start right now.

Externships are short, remote professional experience programs where you work on real projects with real companies. An Externship in financial planning and valuation with Attronica, an audit-focused Externship with Eric Ries, or an investing and financial modeling Externship with Yinan Zhao gives you portfolio-ready work before recruiting season opens. Explore all Externships.

What Are Big 4 Accounting Internships and Why Do They Matter?

If you're studying accounting or finance, you've heard the phrase "Big 4" more times than you can count. After 7 years at Extern working with thousands of accounting students one-on-one, we can tell you this: a Big 4 internship is still the single most talked-about goal in the profession. But it's not your only option. And that matters more than most people think.

The Big 4 Firms at a Glance

The Big 4 are Deloitte, PricewaterhouseCoopers (PwC), Ernst & Young (EY), and KPMG. Together, they brought in over $219 billion in combined revenue in 2025 and employ more than 1.5 million people worldwide. That's massive. PwC alone audits roughly 40% of Fortune 500 companies. When a recruiter sees one of these four names on your resume, they don't need an explanation of what kind of training you've had or whether you can handle real professional responsibility.

Why a Big 4 Internship Matters for Your Career

Here's the real selling point. According to NACE's 2026 Internship & Co-op Survey, the average intern-to-full-time conversion rate hit 63.1% across all industries last year. At Big 4 firms specifically, that number jumps considerably. Reports from recruiting forums and firm data suggest Big 4 conversion rates typically range from 75% to 90%, depending on the firm and year. So if you do solid work during your summer, you'll very likely have a full-time offer locked in before senior year even starts.

What's the Difference Between Audit, Tax, and Advisory?

Before you apply, you need to pick a service line. This choice shapes your daily work, your busy season schedule, and your long-term career options. So it's worth getting right.

Audit and Assurance

An audit internship puts you on teams that review a company's financial statements to confirm they're accurate and follow regulations. Think of it as playing detective with spreadsheets. You'll learn to test internal controls, pull documentation, and work directly with client finance teams. Audit is the largest service line at most Big 4 firms, and it's where the majority of accounting interns land.

Expect to spend a lot of time at client offices rather than the firm's headquarters, especially during busy season from January through March.

Tax

Tax interns help prepare corporate and individual tax returns, research tax code questions, and handle compliance filings. The work is more office-based and research-heavy than audit. Busy season runs January through April 15, which is why winter and spring tax internships exist alongside summer programs. Yet tax gets overlooked by a surprising number of applicants, even though it often has less competition and, frankly, more open spots per firm. If you genuinely enjoy digging into regulations and solving puzzles, this might be your best shot at getting in.

Advisory and Consulting

Advisory roles at Big 4 firms cover risk consulting, transaction advisory, forensic accounting, and technology consulting. These are the most competitive spots. They look for a slightly different skill set than traditional audit or tax, and the applicant pool tends to skew toward finance and strategy majors rather than pure accounting students. If consulting sounds more exciting to you, check out our consulting internships guide for that track specifically.

Which Service Line Should You Pick?

Honestly, this comes down to your working style and what kind of day sounds interesting to you. Here's a side-by-side comparison.

When Do Big 4 Accounting Internships Open for Summer 2027?

Timing is everything with Big 4 recruiting. If you're targeting summer 2027, most of the remaining windows close in October 2026.

Firm-by-Firm Application Timeline

Most Big 4 firms opened their summer 2027 applications between late July and September 2026, with decisions rolling out by November or December. Here's how this cycle ran, with each firm's status as of October 9, 2026. Offices fill on a rolling basis, so a posting can close before its listed date.

For a broader look at timing across industries, see our guide on when to apply for internships. If you're also weighing finance roles, our finance internships summer 2028 guide tracks which banks and asset managers have opened for summer 2028.

What Happens If You Miss the Deadline?

Don't panic. Some offices fill positions on a rolling basis, meaning they keep accepting applications until every slot is full. But waiting until the last week is risky. Many popular offices close early.

If you miss the summer window entirely, look into winter and spring internship options. Deloitte, EY, and KPMG all run busy-season internships (January through March or April) that serve the same purpose for recruiting pipelines.

Summer 2028 Big 4 and Accounting Internships Are Already Open

Summer 2028 accounting internships started posting in August and September 2026, about 21 months before they begin. As of October 9, 2026, Deloitte, KPMG and PwC all have live summer 2028 audit and tax postings, and BDO, Plante Moran, Armanino, CohnReznick and Frank, Rimerman are open too. EY has not posted a summer 2028 internship; it is recruiting instead for its new EY Career Residency, which starts in January 2028. That means accounting is running two cycles at once right now: summer 2027 is still being filled, and summer 2028 has started.

Who Summer 2028 Is For

These postings target students who will graduate between late 2028 and 2029. KPMG's summer 2028 audit posting, for example, asks for a graduation date between November 2028 and September 2029. If you're a sophomore this fall, this is your cycle, not next year's. Winter 2028 postings are busy-season internships that run from January into spring, and they usually go to students a year further along.

Summer and Winter 2028 Opening Tracker

We check these firms' career sites every week to keep our company guides current. "Open now" means we've seen the live posting. "Expected" is projected from when the firm opened last cycle, so treat it as the latest you should be ready.

Most accounting firms review on a rolling basis, so an office can fill before its listed end date. PwC's office-by-office windows are the shortest on this list: its Portland postings end October 11, San Francisco and Silicon Valley October 12, and the Japanese Business Network roles October 30, 2026. Deloitte's summer 2028 audit posting also ends October 11.

What Do Big 4 Firms Look For in Accounting Interns?

You don't need a perfect resume. But you do need to clear some baseline hurdles and find ways to stand out.

GPA and Academic Requirements

Most Big 4 firms require a minimum 3.0 GPA for internship candidates, though competitive applicants typically sit at 3.3 or higher. This isn't an absolute ceiling at every office, though. Some locations are more flexible, especially if you bring strong leadership experience or a compelling personal story. But a GPA below 3.0? That will make initial screening tough at most firms. Just the reality.

CPA Eligibility and Credit Hours

Here's where things get specific. All 55 U.S. jurisdictions require 150 credit hours of education for CPA licensure, which is 30 hours beyond a standard bachelor's degree. You don't need 150 credits to intern. But most Big 4 firms expect you to be on track for that number by your full-time start date, which usually means you're in a five-year program, planning a master's degree, or taking extra coursework. If you're a junior right now, talk to your academic advisor about mapping those credits out before recruiting season hits.

Skills and Extracurriculars That Stand Out

Beyond GPA, firms want to see that you're genuinely interested in accounting, not just taking it as a major because someone told you it's stable. Membership in Beta Alpha Psi (the national accounting honor society) is a strong signal. VITA (Volunteer Income Tax Assistance) volunteering shows hands-on tax experience. Accounting club leadership, Excel skills, case competitions: all of these add weight to your application in ways that a slightly higher GPA alone won't.

At Extern, we've seen that students who complete even one project-based experience before recruiting season feel noticeably more confident in interviews and have stronger talking points on their resumes. That pattern shows up again and again across the 70,000+ students who've come through our platform.

How to Apply for Big 4 Accounting Internships Step by Step

The process itself isn't complicated. It's the small details that separate the applications that get interviews from the ones that don't. For a complete breakdown, see our full guide on how to apply for internships.

Step 1: Build Your Resume for Accounting Roles

Start with a clean, one-page resume that highlights relevant coursework, skills, and any accounting-adjacent experience. Quantify everything you can. "Prepared 35 individual tax returns through VITA" lands way harder than "Helped with tax returns." See the difference? If you don't have professional experience yet, that's completely normal, and most applicants are in the same boat. Our resume guide for students with no experience walks you through how to turn coursework, clubs, and projects into resume wins.

Step 2: Network Before You Apply

On-campus recruiting is the single biggest lever for Big 4 hiring. Go to Meet the Firms events, information sessions, and office visits whenever they're offered. Introduce yourself to recruiters from the service line you're targeting, and follow up on LinkedIn the same week. This part really matters.

Many students get fast-tracked because a recruiter remembers their face and name from a September information session, and that early connection can be the difference between getting an interview and getting filtered out. And if your school doesn't host Big 4 recruiting events? Reach out to your nearest office's campus recruiting team directly.

Step 3: Submit Your Application and Follow Up

Each firm uses its own portal: Deloitte runs through Workday, PwC uses MyPwC, EY has EY Careers, and KPMG has its own system. Apply to one or two service lines per firm, not more. Blanket-applying to everything signals that you don't actually know what you want, and recruiters will notice. Include a brief cover letter if the option is there, and after you submit, check your portal regularly and respond to any scheduling requests within 24 hours.

What Are Big 4 Accounting Internship Interviews Like?

So what does the actual interview look like? The process varies by firm, but the general shape is similar. You'll face behavioral questions, some technical accounting questions, and possibly a case study or group exercise.

Behavioral Questions and the STAR Method

Most Big 4 interviews lean heavily on behavioral questions. You'll hear things like "Tell me about a time you worked on a team under pressure" or "Describe a situation where you found an error and how you handled it." Prepare for these. Use the STAR method (Situation, Task, Action, Result) to structure your answers, and keep each response under two minutes so you don't ramble. For a deep dive, check out our STAR method interview guide.

Technical and Case Questions for Accounting Roles

For audit and tax roles, expect basic technical questions. They're not trick questions. Common topics include the relationship between the three financial statements, how debits and credits work, what materiality means in an audit context, and basic tax concepts like the difference between deductions and credits.

You won't be expected to know everything. But firms want to see that you understand the fundamentals and can reason through problems logically. Some audit roles also throw in a short case study where you analyze a scenario and present findings.

Firm-Specific Interview Formats

Each firm handles interviews a bit differently. Here's a general comparison.

How Much Do Big 4 Accounting Interns Get Paid?

So how much can you actually expect to earn? Big 4 internships pay well, especially compared to other entry-level accounting positions.

2027 Intern Salary by Firm and Service Line

Based on Glassdoor salary data and self-reported figures from Big 4 Transparency, here are approximate hourly rates for Big 4 accounting interns in 2026. Expect 2027 rates to stay in the same range or tick up slightly.

That works out to roughly $12,000 to $15,000+ for a standard 10-week summer program. Some firms also offer housing stipends or relocation help for interns who need to move.

Benefits and Perks Beyond the Paycheck

Beyond the hourly rate, Big 4 internships come with CPA exam study support (for those who return full-time), mentoring from senior professionals, networking events, and plenty of social programming. The perks are real. Many firms also offer a signing bonus for interns who accept return offers, which can add another $3,000 to $5,000 depending on the firm and your service line.

What's It Actually Like to Intern at a Big 4 Firm?

Knowing the pay and the process is one thing. But what does it actually feel like day-to-day? That's exactly the part most guides skip, and it's what we're going to cover here.

A Typical Week as an Audit Intern

A summer audit intern's week usually mixes client work with firm-organized training and social events. Monday through Thursday, you might be at a client's office pulling documentation, testing controls in workpapers, and sitting in on team meetings. Fridays? Usually back at the firm for training or intern events. You'll have a "buddy" (a first- or second-year associate) and a mentor (typically a senior or manager) who check in with you regularly throughout the engagement.

The work is structured but real. You're contributing to actual engagements, not making copies. And if that sounds intense, well, it kind of is. But that's also what makes the experience worth putting on your resume.

Hours, Culture, and Work-Life Balance

Summer interns generally work 40 to 45 hours per week, which is significantly lighter than the 50 to 60+ hours full-time staff log during busy season from January through March. Firms invest heavily in the intern experience because they want you to accept a return offer. Translation: team dinners, volunteer events, socials, and sometimes weekend trips.

The culture varies by office, but most Big 4 locations are team-oriented and collaborative. Be honest with yourself about whether you thrive in structured, deadline-driven environments. Some people love it. Others realize midway through that they'd prefer a different pace.

Is Accounting a Good Career for the Future?

We hear this one constantly, especially from students wondering whether AI will make their degree obsolete. Short answer: no.

Job Outlook and Demand for Accountants

According to the Bureau of Labor Statistics, employment of accountants and auditors is projected to grow 5% from 2024 to 2034, faster than average for all occupations. The BLS projects about 124,200 openings per year over the decade, driven mostly by retirements and growing regulatory complexity. Median pay? $81,680 a year as of May 2024. For a deeper look at long-term paths, see our accounting degree career guide.

How AI Is Changing (Not Replacing) Accounting Roles

AI is automating data entry, reconciliation, and basic compliance tasks. It's not replacing accountants. The roles growing fastest require professional judgment, client communication, and ethical decision-making, and those are exactly the skills a Big 4 internship builds. Audit opinions still need humans. So does tax strategy. Advisory work definitely still needs humans, and probably will for a long time.

I said "accounting is safe from AI" earlier, and that's mostly true. But the more honest version? The accountants who pair technical knowledge with data literacy and technology skills will be the ones thriving in 2030. The rest may find their roles shifting more than they expected.

What Are Your Options If You Don't Land a Big 4 Internship?

Not getting a Big 4 offer isn't the end of the road. And plenty of successful accountants built their careers through completely different doors.

Top 20 Accounting Firms: Complete Internship Directory

The Big 4 aren't the only game in town. The next 16 firms offer similar training with real advantages: smaller teams, more hands-on responsibility, and often better work-life balance. Plante Moran has been on Fortune's 100 Best Companies list for 28 consecutive years. Ryan was ranked #1 on Glassdoor's Best Places to Work in Consulting, Finance & Insurance for 2026. And conversion rates at mid-tier firms run 75-90%, which is actually competitive with Big 4 numbers.

Here's every major firm with verified internship application links, compensation data, and sophomore-specific programs:

Most of these firms opened summer 2027 applications in August and September 2026, recruited on campus in September and October, and make offers through November. Many are already posting winter and summer 2028 roles (see the tracker above). Apply within the first week of postings going live. Firms hire on a rolling basis, and competitive markets (NYC, Chicago, SF) close fast.

Remote Externships for Accounting and Finance Experience

If you want real experience on your resume before Big 4 recruiting season, a remote Externship is one of the fastest ways to get there. Externships are project-based programs where you work on real deliverables for real companies, all done remotely on a flexible schedule.

What works well about this path:

• You build portfolio-ready work (financial models, audit frameworks, data analysis) that gives you concrete interview stories

• You get professional mentoring from industry experts

• You can complete an Externship while still in school, even during the semester

What to keep in mind:

• Externships are self-paced, so you need the discipline to stay on track without an office environment

• They're structured differently from a traditional internship, though the skills transfer directly

Nicholas Gill, a student at the University of Florida's Warrington College of Business, completed a PwC-related Externship and went on to land roles at Wells Fargo and Fifth Third Bank. "My externship was an incredible opportunity to collaborate with peers from around the globe and learn directly from industry experts," he said. Explore Externships to find one that fits your interests.

Government and Nonprofit Accounting

The IRS, Government Accountability Office (GAO), state comptroller offices, and large nonprofits all hire accounting interns. These roles give you exposure to public-sector accounting, forensic work, and regulatory environments that you simply won't see at a private firm. And they're less competitive than Big 4 positions, making them strong options for building early experience.

How to Build Accounting Experience Before You Apply

You don't need to wait for a formal internship to start building credentials. Here's what you can do right now.

Clubs, VITA, and Campus Resources

VITA (Volunteer Income Tax Assistance) lets you prepare real tax returns for community members under IRS supervision, and it's one of the best resume additions you can get for free. Big 4 recruiters love seeing it. Beyond VITA, join your school's accounting club or Beta Alpha Psi chapter, participate in case competitions, or tutor classmates in intermediate accounting. Each of these gives you something concrete to talk about when an interviewer asks, "Why accounting?"

Get Started With an Externship Today

Summer 2027 windows are closing this month, but the summer 2028 cycle is just getting started and most firms review applications on a rolling basis. That leaves time to complete an Externship and add it to your resume before you apply. That's a real advantage. Based on data from 70,000+ students on the Extern platform, finance is the second most requested field, with 19.6% of students choosing it as their next area to explore. An Externship in financial planning with Attronica or financial modeling with Yinan Zhao could be exactly the resume line that gets you noticed. Explore all Externships.

FAQ

What GPA do you need for a Big 4 accounting internship?

Most Big 4 firms list a 3.0 minimum GPA for accounting internships, but competitive candidates typically have a 3.3 or above. Some offices are flexible if you have strong extracurriculars, leadership roles, or relevant experience like VITA or an Externship on your resume.

When should I apply for Big 4 accounting internships for summer 2027?

Summer 2027 Big 4 accounting applications opened in August 2026, and most windows close in October. As of October 9, 2026, PwC's undergraduate deadline (September 25) has passed, Deloitte's audit intern postings close October 11, EY's accounting window runs October 7 to 21, and KPMG is still reviewing summer 2027 tax and technology assurance applications on a rolling basis. If a role is still posted, apply now, because offices fill before the posted deadline.

When do summer 2028 Big 4 accounting internships open?

They already have. Deloitte, KPMG and PwC all have summer 2028 audit and tax internships posted, and BDO, Plante Moran, Armanino and CohnReznick are open as well. Some windows are short: Deloitte's summer 2028 audit posting and PwC's Portland roles close October 11, 2026. EY has not posted a summer 2028 internship; it is recruiting for its EY Career Residency, which starts in January 2028. Summer 2028 postings target students graduating between late 2028 and 2029, which in fall 2026 usually means sophomores.

Do I need to be CPA-eligible to get a Big 4 internship?

You don't need to be CPA-eligible to intern, but most Big 4 firms require 150 credit hours for full-time offers. If you're a junior planning a five-year program or master's degree, you're on track. Firms want to see a clear path to eligibility by your start date.

What's the difference between a Big 4 audit internship and a tax internship?

Audit interns review financial statements, test internal controls, and work on-site at client offices during busy season. Tax interns prepare corporate and individual returns, research tax code questions, and work mostly from the firm's office. Both paths lead to strong exit opportunities.

How much do Big 4 accounting interns make in 2027?

Big 4 accounting interns earn roughly $30 to $38 per hour depending on firm, service line, and city. Some also offer housing stipends. Total compensation for a 10-week summer program often exceeds $12,000 before taxes, and it can go higher in expensive metro areas.

Can I get a Big 4 internship with no accounting experience?

Yes. Many Big 4 interns start with no prior professional accounting experience at all. Firms value strong academics, leadership in campus organizations, and genuine interest in the profession. You can build experience quickly through VITA volunteer tax prep, accounting club projects, or a remote Externship.

What should I expect in a Big 4 accounting internship interview?

Expect two to three rounds including behavioral questions using the STAR method, basic technical questions about accounting concepts, and sometimes a short case study. Most firms conduct at least one virtual and one in-person interview. Interviews typically happen four to six weeks after applying.

Is a Big 4 internship worth it if I don't want to stay in public accounting?

Absolutely. A Big 4 internship gives you brand-name credibility, exposure to multiple industries, and technical skills that transfer to corporate finance, consulting, and startups. Many professionals leave public accounting after two to four years and credit their Big 4 training as career-defining.

Explore Company Internship Guides (Accounting & Audit)

In-depth guides to individual accounting and audit company internships, each covering programs, deadlines, pay, eligibility, and how to apply:

• Anders internship guide
• Aprio internship guide
• Armanino internship guide
• Baker Newman Noyes internship guide
• Baker Tilly internship guide
• BDO internship guide
• Bennett Thrasher internship guide
• Berkowitz Pollack Brant internship guide
• BerryDunn internship guide
• Bonadio Group internship guide
• BPM internship guide
• Calibre CPA Group internship guide
• Carr, Riggs & Ingram internship guide
• CBIZ internship guide
• Cherry Bekaert internship guide
• Citrin Cooperman internship guide
• CLA internship guide
• Clark Nuber internship guide
• Cohen & Co internship guide
• CohnReznick internship guide
• Crowe internship guide
• CTBK internship guide
• Deloitte internship guide
• Eide Bailly internship guide
• Elliott Davis internship guide
• EY internship guide
• Forvis Mazars internship guide
• Frazier & Deeter internship guide
• Grant Thornton internship guide
• Grassi internship guide
• H&CO internship guide
• HBK internship guide
• Keiter internship guide
• KPMG internship guide
• KSM internship guide
• LBMC internship guide
• Lumsden McCormick internship guide
• Moss Adams internship guide
• Mowery & Schoenfeld internship guide
• Novogradac internship guide
• PKF O'Connor Davies internship guide
• Prager Metis internship guide
• PwC internship guide
• RSM internship guide
• RubinBrown internship guide
• Ryan LLC internship guide
• SC&H internship guide
• Schellman internship guide
• Schneider Downs internship guide
• Schulman Lobel internship guide
• Sensiba internship guide
• Sikich internship guide
• UHY internship guide
• Warren Averett internship guide
• Whitley Penn internship guide
• WilkinGuttenplan internship guide
• Wipfli internship guide
• Wiss internship guide
• Withum internship guide
• Wolf & Company internship guide
• YHB CPAs & Consultants internship guide

Company Internship Guides

• KPMG internship guide
• EY internship guide
• Plante Moran Internship Guide