In a recent article in the Journal of Accountancy, Professor David Thompson discussed the advantages of and the methods and procedures for making an accounting internship program for public accounting work. The author would like to expand upon it in two respects, first to describe a second method of handling a public accounting internship program for schools on a semester basis which has worked well at Pennsylvania State College, and second to show that the internship program should be used for all three fields into which accounting graduates may go, private or industrial and governmental as well as public accounting. There are one or two other features of the system which are perhaps worth mentioning. One is that the public accounting firms interview students during the spring semester of their junior year for internships starting the following January. All of cooperating firms have told that this was not too early, and such a plan does have several advantages. In the first place, the firms can interview the prospective interns at the same time as June graduates, thus making only one trip to the campus a year since public accounting firms are not normally interested in February graduates.