KPMG US: Critical Thinking at the Heart of New Internships

KPMG US Reinvents Its Internships for the AI Era

In a world where artificial intelligence is redefining the contours of work, KPMG US has taken a bold initiative by revising its internship program. At its training center, the Lakehouse, located in Florida, the company has launched a pilot project that emphasizes essential skills for the future, such as judgment and problem-solving. This paradigm shift aims to prepare audit interns to navigate an environment where technology plays an increasingly central role.

A Focus on Critical Thinking and Analysis

Tim Walsh, President and CEO of KPMG US, explained that the goal is to shift interns' focus from traditional technical skills to more human skills, such as critical thinking and data analysis. The idea is to train professionals capable of drawing relevant conclusions and communicating them effectively to clients. This approach reflects a desire to value skills like judgment and adaptability, which are increasingly sought after in the sector.

Unlike previous years, Walsh specified that audit internships at the Lakehouse will not concentrate on skills that interns would have learned in their academic curriculum. Instead, the program will emphasize what the company calls "human-centered" skills, including critical thinking, problem-solving, communication, and team leadership. This new model reflects what KPMG US considers the capabilities that increasingly distinguish top performers: judgment, adaptability, and the ability to solve ambiguous problems with others.

An Ambitious Program for 1,000 Interns

This summer, KPMG US plans to welcome around 1,000 audit interns as part of this innovative program. Participants will be immersed in critical thinking simulations and team competitions designed to enhance their ability to interpret and apply results generated by AI tools. The focus will be on using AI as an input tool, allowing interns to exercise their judgment to arrive at concrete solutions for clients.

Walsh stated that this change reflects a "huge push" within KPMG US and among its clients to foster human connection at a time when technology is advancing faster than ever. This also occurs within a broader questioning among consulting firms and other professional services. Companies are rapidly adopting AI tools capable of handling many routine analytical tasks that were once the responsibility of junior employees. This shift has fueled both experimentation within companies and anxiety among some office workers about how their roles might evolve—or disappear.

As part of the program, interns will participate in critical thinking simulations, team competitions aligned with the company's values, as well as structured networking and communication workshops. This will include a focus on interpreting and applying results produced by AI tools. However, it is not about who can write the best queries, a spokesperson clarified. Instead, the question the company is testing is whether an intern can use AI as an input, apply their judgment, and arrive at a solid outcome for a client.

The Evolution of Internships at the Lakehouse

Historically, internships at KPMG's Lakehouse were focused on technical instruction, with a strong emphasis on using the KPMG Clara audit platform. Now, this technical training will primarily be delivered in local offices, while time spent at the Lakehouse will be dedicated to developing more strategic skills. Interns will spend about three days on campus before returning to their regional offices to continue their internships.

During an intern training session at the Lakehouse in June, the emphasis was on using the company's AI-powered audit platform, KPMG Clara, for specific audit tasks, such as analyzing financial statements and underlying financial data, Business Insider previously reported. This training will now primarily take place in local offices at the beginning of the internships.

In general, interns spend about three days at the Lakehouse, which features an 18-hole putting course, bars, and classrooms on a lush campus near Orlando. They then return to their regional offices to complete their internships. In 2025, KPMG had approximately 2,200 summer interns in total, drawn from over 42,000 applications.

A Paradigm Shift in the Industry

This change at KPMG US is part of a broader trend among consulting firms, which are seeking to adapt their training methods in light of the rise of AI. Other Big Four firms, like PwC, have also modified their approaches, reducing the number of entry-level offices to strengthen the sense of connection among employees. PwC has cut the number of its entry-level offices for consultants from 72 to 13, betting that fewer hubs would rebuild the sense of connection that its HR leader, Yolanda Seals-Coffield, stated had been weakened in part by changes related to AI.

Dan Diasio, Global AI Leader in Consulting at EY, recently told Business Insider that concerns about AI replacing junior roles are misplaced, and that their lack of experience is valuable. AI alone produces "statistical uniformity," he said. "It is people and their creativity that raise the ceiling."

The Future of Internships at KPMG

KPMG US plans to extend certain aspects of this pilot program to other areas, such as tax and consulting. This initiative could influence how consulting firms train and integrate their young talent, emphasizing skills that complement and enhance AI capabilities. As technology continues to transform the world of work, the ability to think critically and adapt remains a valuable and sought-after skill.