Accepted a tax internship offer, but have now received a second offer that may be a better option; Don't know what to do.

I applied for the Spring 2027 Tax internship at both jobs around the same time. Job 1 was a much quicker interview process, and when they made the offer, they gave me a week to decide, and I just wanted to have something locked in, so I accepted.

Looking back, I should've requested more time to consider, but unfortunately, it's a bit late now. It does seem like a good option; it's hybrid (which I like), pays decently, and with a smaller more regional accounting firm.

Now, two weeks later, I have an offer from Job 2. This one pays $5 per hour more, but it is fully in-person, and with a Top 10 national accounting firm.

I'm not sure what the best route is. Is an internship with a larger firm a significantly better career choice, or does it not really matter?

I’m also unsure how big of a deal it would be to back out of the first offer since I already accepted it. The internship is still almost a year away, so part of me thinks it might not be uncommon, but I’m stressed about making the wrong move.

Any advice is appreciated!