By Deloitte US hires interns through individual postings on its careers site for audit and assurance, tax, consulting (called Summer Scholar roles), and internal services. Audit and tax recruit far ahead: on October 23, 2026, internships for summer 2028 were already posted, and some roles stop recruiting on October 25, 2026. The postings checked require a 3.0 GPA and list pay from about $28 to $57 an hour.
If you are an accounting student and think summer internship recruiting starts in your junior year, Deloitte's postings say otherwise. Everything below comes from Deloitte's US careers site, checked October 23, 2026.
Where Deloitte hires interns
Searching Deloitte's US job site for “intern” returned 540 results on October 23, 2026, mixing internships with some experienced roles. The internship titles fall into a few groups:
| Area | Examples seen |
|---|---|
| Audit and Assurance | Financial Statement Audit (summer 2028, winter 2028), AI and Data Science, Valuation and Analytics (winter 2027) |
| Tax | Tax Intern, Accounting (summer 2028), Global Employer Services (summer 2027, winter 2028) |
| Consulting (Consultative Offerings) | Summer Scholar roles in software engineering, cyber, business analytics, finance technology, infrastructure engineering |
| Other | Investment Banking Summer Analyst, Corporate Finance; internal services roles |
Why audit and tax recruit two years ahead
The audit posting itself hints at why: it ties the internship to your plans for CPA licensure before you start full time, so the firm is effectively planning a hire years out. Whatever the reason, the calendar runs much earlier than most industries. In October 2026, Deloitte was recruiting audit interns for summer 2028.
If you are a second year accounting student, that means now. The calendar for other industries is in when to apply for summer internships.
For accounting students, the internship you will do two summers from now may already be recruiting this week.
Audit and Assurance intern requirements
From the Financial Statement Audit intern posting for summer 2028:
- Pursuing a bachelor's or master's degree in accounting or a related field.
- Definite plans to meet the minimum education requirements for CPA licensure in the state of your assigned office before starting full time, which may differ from the requirements to sit for the exam.
- Cumulative GPA of 3.0 or above. 3.2 or above preferred.
- Live within commuting distance of the assigned office, be in the office on average about three times a week, and be able to travel up to 50%.
- At least 18 at the time of employment. Limited immigration sponsorship may be available.
Preferred extras include a technology related double major or minor, such as information systems, analytics, or computer science, professional work experience, and recent leadership roles. The posting describes interns auditing client financials and internal controls using AI and analytics tools, with a coach giving regular feedback.
Summer Scholar consulting roles
Deloitte calls many of its consulting interns Summer Scholars. The Government and Public Services software engineering Summer Scholar posting is a good example of how these differ from audit roles:
- Expected to graduate by summer 2028, in computer science, software engineering, or a related program.
- 3.0 GPA required, 3.4 preferred.
- Up to 50% travel and commutable distance to the office.
- Ability to obtain and maintain a US security clearance, and authorization to work in the US without sponsorship now or in the future.
- Estimated pay of about $43 per hour.
Government and Public Services roles often carry the clearance and authorization requirements because of the clients involved. Read each posting's qualifications carefully before you apply, since these are hard filters.
How to apply well
- Check the stated recruiting end date on each posting and apply before it.
- Put your GPA on your resume if it meets the bar. Deloitte states the threshold openly.
- Show detail and reliability. The audit posting asks for meticulous attention to detail and meeting deadlines. Bullets with accuracy, volume, and deadlines met fit well. Twelve rewrites showing how.
- Prepare behavioral stories about teamwork, client style communication, and handling several tasks at once. Common questions and frameworks.
- Compare offers carefully. Pay ranges and conversion matter, as covered in how much do interns make.
Common questions
- When does Deloitte recruit interns?
- Very early for audit and tax. On October 23, 2026, Deloitte US already had Audit and Assurance and Tax intern postings open for summer 2028, plus winter 2027 and winter 2028 roles. At least two of them stated that recruiting for the role ends on October 25, 2026.
- What GPA do you need for a Deloitte internship?
- The postings checked require a 3.0 cumulative GPA. The Audit and Assurance intern posting prefers 3.2, and the Government and Public Services Summer Scholar software engineering posting prefers 3.4.
- What is a Deloitte Summer Scholar?
- Summer Scholar is the title Deloitte uses for many of its consulting internships in its Consultative Offerings practice, for example in Government and Public Services roles such as software engineering, cyber, and business analytics.
- How much do Deloitte interns make?
- The Audit and Assurance Financial Statement Audit intern posting gives an estimated range of $28.23 to $56.67 per hour, and notes that it is not typical to be hired near the top. The Government and Public Services Summer Scholar software engineering posting estimates about $43 per hour.
- Does Deloitte sponsor visas for interns?
- It depends on the role. The audit intern posting says limited immigration sponsorship may be available. The Government and Public Services Summer Scholar software posting requires authorization to work in the US without sponsorship and the ability to obtain a US security clearance.
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