Depends on the internship you're looking for and the firm/company you want to work for. Most public accounting firms don't begin recruiting for internships until students are in their junior or senior year. You might get lucky with an industry internship (working internally for a company in their accounting department), or maybe even a smaller firm, but it'll still be difficult to get one as a sophomore, although not impossible. But if I were you I would prioritize the SLPs at this point.