Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry. For internships to work well for both employers and interns, it is important that there is a common understanding of what to expect, the potential benefits and required outputs. ACCA has developed this guide to support those considering taking on an intern for the first time; equally, it will help those who already employ interns get the most out of their programme. This practical guide has been developed with insight from ACCA members and students, and has been produced to support our commitment to promoting social mobility in the profession.