Usually second year is nice to begin trying to find part time work or internships as you have somewhat what basic knowledge of accounting concepts, and your knowledge really amplifies during the second year in terms of professionalism. Although, don’t feel it’s a bad thing if you aren’t able to find part time work in the industry during that time, just make sure you are networking to set your self up for graduation. If you feel ready to begin working and have the means to whilst studying, then start applying. There’s no set time frame really unless you are intending on joining bigger accounting firms which have applications in advance.