ICAI CA Articleship Stipend 2025: Minimum Rates & Rules

Students must undergo a three-year practical training program called an articleship under a working chartered accountant as part of the Chartered Accountancy course. This stage is essential for developing practical knowledge, professional skills, and exposure to the actual world.

Students, also known as CA Articles, get a set monthly stipend from their principal in exchange for their services throughout their articleship. Candidates are qualified to take the CA Final exams after completing 2.5 years of training, notwithstanding the three-year Articleship duration.

CA Articleship Stipend 2025

New stipend rates for CA Articleship have been proposed by the Institute of Chartered Accountants of India (ICAI). These updated rates are suggested under CA Regulation 48(1) and are based on the categorization of cities and municipalities. The table below shows the most recent minimum stipend rates.

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ICAI CA Articleship Stipend 2025 (Expected)
Classification of the Normal Place of Service of the Article Assistants	During 1st Year (INR)	During 2nd Year (INR)	During 3rd Year (INR)
Cities / Towns having a population of 20 lakhs and above	4,000	5,000	6,000
Cities / Towns having a population of five lakhs and above but less than 20 lakhs	3,000	4,000	5,000
Cities / Towns having a population of less than 5 lakhs	2,000	3,000	4,000

CA Articleship Training Eligibility 2025

A CA student is eligible to commence Articleship training under a practicing Chartered Accountant upon fulfilling any one of the following conditions:

Has cleared either group of the CA Intermediate examination through the CPT route.
Is a Commerce Graduate with an aggregate of 55% or more, or a non-commerce graduate with 60% or more, opting for the Direct Entry scheme.
Has successfully passed the ICMAI Intermediate or ICSI Intermediate examination and is admitted through Direct Entry.

These conditions define the eligibility requirements for Articleship, which is a crucial and mandatory phase in the Chartered Accountancy course.

What is the Minimum CA Articleship Stipend Amount?

A supervising Chartered Accountant (principal) is required by the Institute to give their Articles a minimum monthly compensation. The minimum stipend amount for CA Article trainees is shown in the table below:

Classification of the Normal Place of Service of the Articled Assistant	During 1st Year of Training	During 2nd Year of Training	During 3rd Year of Training
Cities / Towns having a population of 20 lakhs and above	Rs 2,000	Rs 2,500	Rs 3,000
Cities / Towns having a population of 4 lakhs and above but less than 20 lakhs	Rs 1,500	Rs 2,000	Rs 2,500
Cities / Towns having a population of less than 4 lakhs	Rs 1,000	Rs 1,500	Rs 2,000

Note:

The amounts mentioned in the table indicate the monthly stipend payable to CA Articles throughout the 1st, 2nd, and 3rd years of their training.
No stipend shall be paid for excess leave availed by the CA Article beyond the prescribed limit.
In case of an Articleship transfer, the period of training completed under the previous principal(s) will be counted while determining the total duration of articleship, ensuring continuity and fair recognition of the training already undertaken.

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Top 10 Firms Offering Higher CA Articleship Stipend

There is no maximum cap on Articleship stipend, which gives employers complete discretion to pay beyond the minimum stipend prescribed by ICAI. As a result, leading accounting firms—especially the Big 4 (EY, PwC, Deloitte, and KPMG)—generally offer substantially higher stipends. On an average, CA Articles working in metro cities can expect the following stipend structure over the three-year training period:

1st Year: ₹15,000 and above (plus travelling expenses)
2nd Year: ₹20,000 and above (plus travelling expenses)
3rd Year: ₹25,000 and above (plus travelling expenses)

These figures are indicative in nature and may vary depending on the city, firm, and role. For Articleship opportunities abroad, stipends are reported to be even higher in several countries, significantly exceeding ICAI norms. Approximate monthly stipends include:

USA: ₹30,000
Canada: ₹22,000
Australia: ₹25,000
UK: ₹20,000
Dubai: ₹20,000
Nigeria: ₹15,000
Singapore: ₹15,000

Apart from the Big 4 firms, there are also several top-tier CA firms that offer stipends well above the minimum prescribed limit. Below is a list of the top 10 such firms known for higher Articleship stipends.

Top 10 Firms Paying Higher CA Articleship Stipend
comapnay name	1st Year (INR)	2nd year (inr)	3rd year (inr)
Grant Thornton Bharat	10,000	14,000	18,000
BDO India	7,500	10,000	12,000
Protiviti	12,500	15,000	17,500
Mazars	7,500	10,000	12,000
RSM	7,500	10,000	12,000
N.A. Shah	10,000	12,000	13,000
Nangia Andersen	10,000	12,000	13,000
Chaturvedi and Shah	8,000	9,500	12,000
Haribhakti	10,000	12,000	14,000
Mahajan & Aibara	10,000	12,000	14,000

CA Articleship Stipend 2025 Mode of Payment

A Chartered Accountant must disburse the stipend to the Articled Assistant using any one of the following modes:

Monthly payment through a crossed account-payee cheque, along with a duly stamped receipt obtained from the Articled Assistant.
Monthly direct credit of the stipend amount into a bank account held in the Articled Assistant’s own name, opened at a bank branch designated by the CA.

Further, the ICAI CA Articleship Stipend for 2025 plays a crucial role in the Chartered Accountancy journey by establishing minimum stipend benchmarks while allowing flexibility to employers. These prescribed norms promote a transparent and equitable compensation framework, acknowledging the meaningful contribution of Articled Assistants during their professional training.

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