Internship & Full-Time Offer Guidelines

Business Career Services at KU has recently implemented offer policies for public accounting as well as a set of recommended guidelines for all other recruiting scenarios. Questions around offer expectations can be directed to Jennifer Jordan at 785-864-4446 or


The following guidelines were outlined collaboratively by Business Career Services and the KU MAcc Program team to establish equitable timeframes for students and employers in the public accounting recruiting process. We believe that it’s in the mutual best interests of both our students and our employers to allow adequate timeframes for students to make information-based and experience-based employment decisions. Doing so requires the opportunity to explore a full range of firms before making a commitment. Our hope is that these guidelines will enhance the recruiting experience for both students and recruiting organizations as well as minimize circumstances of reneged offers.

Please note, these guidelines do not prohibit firms from extending early offers. They are also not intended to discourage students that have clarity about their options and are ready to make a decision from accepting an offer prior to the dates outlined below.


Internship offers extended November 11 – August 31 should remain open until September 1 the year prior to the internship start date. This includes internship offers resulting from one-off office visits, Summer Leadership Programs and internships. This timeline will enable students to evaluate all options before the start of the next recruiting cycle. 


  • Summer 2017 Leadership Program Attendee (junior) receives winter or summer 2018 internship offer.  Offer must remain open until September 1 of 2017. (Most students)
  • Summer 2017 Leadership Program Attendee (freshman or sophomore) receives winter or summer 2019 internship offer.  Offer must remain open until September 1 of 2018.
  • A student receives a 2018 internship offer (winter or summer) following a one-off office visit in February 2017. The offer must remain open until September 1, 2017.
  • Following a 2017 internship (winter or summer), if the student receives a subsequent internship offer for winter or summer 2018, the offer must remain open until September 1, 2017.

Offers Extended from the Campus Recruiting Process (September 1 – November 10)

For internship and full-time offers extended as a result of the fall campus recruiting process, offers should remain open until November 10 prior to the offer start date. This timeline will enable students to fully participate in the recruiting process before being required to make a decision. Please note that this scenario includes on-campus recruiting as well as one-off recruiting visits to your firm.


  • During the fall 2017 recruiting cycle a student receives an internship or full-time offer for 2018 (winter, summer or fall). Offer must remain open until November 10 of 2017.

Full-Time Offers Extended after an Internship

For full-time offers resulting from an internship, offers should remain open until September 1 of final year of school.

Examples: This scenario is most relevant to students completing internships with multiple public accounting firms

  • Winter/Summer 2017 (senior or MAcc) intern receives an offer with a start date in 2018. Offer must remain open until September 1 of 2017. 
  • Winter/Summer 2017 (sophomore or junior) intern receives an offer with a start date in 2019.  Offer must remain open until September 1 of 2018.

Early Offers

For early offers (those made one or two years in advance of the internship start date), offers shall remain open until September 1 before the internship year.


  • A freshman or sophomore receives an internship offer in 2017 with a start date of 2019. The offer must remain open until September 1 of 2018.


Business Career Services and the KU MAcc Program have worked with our public accounting recruiting partners to develop a set of offer policies. Although these policies are specific to public accounting, we strongly urge all recruiting organizations to adhere to the following recommended guidelines for employment offers.

KU Business Career Services subscribes to the National Association of Colleges and Employers (NACE) Principles for Professional Practice for all recruiting practices, including their policy statement on Reasonable Offer Deadlines. Adherence to the following guidelines are requested of all employers recruiting KU Business students in order to promote a fair and ethical recruiting process.

KU Business asks employer to:

  • Maintain an open and free selection of employment opportunities in an atmosphere conducive to objective thought, where job candidates can choose optimum long-term uses of their talents that are consistent with personal objectives and all relevant facts.
  • Maintain a recruitment process that is fair and equitable to candidates and employing organizations.
  • Support informed and responsible decision making by candidates.  

The above recommendations are open to interpretation, but KU Business adds the following recommendations for all employers:

  • For offers extended during the academic year, employers are strongly encouraged to give students a minimum of two weeks to accept an offer.
  • For offers extended to current summer interns, employers are strongly encouraged to give students until the first business day of November to make a decision. 
  • Please note that Next Day Interviews after the career fair are intended to provide convenience to employers traveling from a distance to the Lawrence area. Next Day Interviews should not be used to gain early access (and extend early offers) to students.
  • Additional time may be requested by the student and granted at the discretion of the employer.    

Undue pressure to accept offers increases the risk that students will renege. KU Business Career Services strongly discourages this practice of our students and recruiting privileges are revoked for student violation of these policies. However, undue pressure and violations of the above timeframes significantly increases the likelihood of student reneges despite efforts made by our office . KU Business Career Services is not liable for any reneged offers if the offer does not adhere to these suggestions.  


Students should not be pressured to accept offers and/or any special diminishing incentives (i.e. tiered or expiring bonuses, reduced options for internship placement or location preference, etc.) sooner than the aforementioned time frames. Doing so is a violation of the NACE Principles for Professional Practice.

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