Accounting internships provide substantial benefits to employers and students alike. However, opportunities for students are not equitable across all populations due to the existing policies that exist for placing interns. This inequity is particularly true for students from community colleges where there is a larger proportion of underrepresented populations. This study examines perceptions and practices of employers including accounting firms and community college career center staffs and compares community college curriculum to that of four-year institutions. To determine results, interviews were conducted with employers and community college career center staffs in the State of Ohio. Interview findings showed: (1) most employers had a general lack of understanding of community college accounting programs and students, (2) community college career center staff lacked the knowledge and tools to effectively place students, and (3) community college curriculum through hiring point of internships is comparable to that of four-year institutions. This paper's findings demonstrate that current policy leaves internship placement, recruitment, and employer communication to the staff of career centers. This existing model lacks the engagement necessary to create the job pathway for students and employers. Through an examination of data, this study proposes the adoption of a policy that provides the intentional development of internship pathways. This proposed policy includes a better outline of internship objectives, faculty leadership, education and training of employers and career center staff, improved communication between institutions and employers, and engagement of community college leadership.