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The analysis indicated that most significant factors which are affected for interns when selecting an internship opportunity are the reputation of the organization, ability to gain experience and knowledge from the organization and ability of covering professional articles from the organization which represent higher mean values based on the descriptive analysis. As per the analysis most of the undergraduates are following any of professional course and they are more considering on covering professional article when selecting an internship/ employment opportunity. During the completion of the internship, curriculum, evaluation & assessment, environment, learning opportunities, instruction are the most significant aspects that are facing by undergraduates during the internship/ employment opportunity. Placement is the next most significant factor that affect to the undergraduates when completing an internship opportunity. Based on the mean values of the analysis those are the significant aspects that are facing by undergraduates during the internship/employment. The major determinants of experiencing an internship include some aspects of the family background and aspects of the students’ effort on university. According to the results, parent career makes a difference in whether a student experiences an internship. When the parent was in Management, Business, or Financial Occupations, the student was more likely to experience an internship. And also found, parent education makes a difference in whether a student experiences an internship. When the parent had PhD or Bachelors, the student was more likely to experience an internship. According to the results, undergraduates GPA makes a difference in whether a student experiences an internship. If the GPA is high, the student was more likely to experience an internship. Next, while students who self-reported leadership skills and conversation skills had no impact on internship/ employment offers, students who self-reported higher job search skills received more internship/ employment offers than those with lower job search skills. And there was a positive relationship between overall extent to which the degree of accountancy prepared (Content) and internship/ employment performance. Overall extent to which the degree of accountancy prepared is increases, students have more internship/employment performance than those lower. In the context of researching, impact of student’s family background, students with higher GPAs, job search skills, higher overall extent (content) of the degree of accountancy prepared for internship variables are the significance factors affecting to undergraduates when selecting an internship opportunity and until internship program is complete. (Factors affecting to undergraduate’s intention of internship programme in accounting) Student expectations were not met in most of the items. Engaging sector was not significant on most items, though this study observed a significant sector difference on intention on selecting an internship/employment. The institution of internship/ employment was the source of significant factor to consider. In addition, during the internship/ employment period students were affected by problem solving and interpersonal skills. The above differences show that accounting students do not get the same kind of uniform skills during the attachment period. It may also mean that the areas of emphasis vary from one organization to the other. That said, the type, size, location of the various organizations have a bearing on the skills that students get. It is therefore recommended that the university through the department of accountancy should come up with key areas that students should be exposed to during internship in consultation with the relevant stakeholders. One obvious disadvantage is where students are attached to a specialized division or are seen as relief staff but these should be exceptions. Academic supervisors should encourage employers to expose students to the identified key areas. A more detailed study on the degree, and type of institution on the expectations and perceptions of students on the internship programme is necessary.