The compulsory internship must be accounting or finance-related. It can be performed in a public accounting firm, a company, a statutory board, a government department or a charity etc. To pass the compulsory internship requires an at-least-satisfactory report from the work supervisor, and an at-least-satisfactory internship report submitted by the internee. Failing the compulsory internship requirement results in a repeat of the internship until it is passed before the student can graduate. The Careers Services Office facilitates (not guarantees) the placement of internships and students are accepted by prospective employers on a competitive basis.


In order to qualify for the compulsory internship, you should have first completed the three core accounting modules ACC36​01, ACC3603 and ACC3605 before you do the internship.


Students typically have two periods to fulfill the compulsory 8-week internship requirement for the BAC programme. The first opportunity is during May 2014 to July 2014 (summer internship) while the second opportunity is during December 2014 to January 2015 (year-end internship). [Honours students have another two periods because of the additional year.] The advantages of the year-end internship, if done in a Big 4 firm, are that you are exposed to the peak period and it is a stepping stone to secure a job since you will be near graduation. The advantage of a summer internship is that you will be able to take non-ACC3xxx modules during Year 3 semester 2. This is because you can then choose not to go for the year-end internship and thus follow the regular NUS semester 2. This flexibility is particularly useful for those who want to take a finance specialization on top of the BAC degree (see point 11 below). However, there is also a possible disadvantage: if you enroll in ACC3xxx and other modules during Year 3 semester 2, ACC3xxx modules will follow the modified semester while other modules follow the regular semester. This may lead to an inconvenient timetable.

A student who has taken a qualifying summer internship can still opt to do an additional year-end internship but, ceteris paribus, priority will be given to your classmates who need to complete the year-end internship to fulfill the compulsory internship requirement.

As the BAC cohort has increased in size over the years, it is impossible to secure year-end internships for all students. Thus, the best strategy is to first undertake a summer internship if you can and then try for the year-end internship later.