It's Never too Early to Seek an Internship: Here's How
According to Andrew Denka, executive director of Accountemps, internships will open doors and demonstrates a continued commitment to the profession. This and other observations are offered in his latest "Ask Andy" column  on the AICPA Web site.
One aspect of an internship is the longevity; the tenure does not necessarily end with the semester or summer. Interns are looked at by employers as potential long-term employees, especially if the relationship is a good fit for both parties. Along with this potential is better pay and increased responsibilities.
Having a plan for an internship is ideal. Consult professors or advisors for their feedback, and incorporate the internship into your school plan. Seek out internships early, and consult your school's career center for assistance.
Last, talk with others who have held intern positions to determine which areas you may want to pursue. For example, if you're more interested in tax, go for something in the tax area rather than audit.