ICAI CA Articleship Stipend 2025, Minimum Stipend Amount
Star on a rewarding CA journey! Discover the CA Articleship Stipend, including rates, guidelines, and benefits. Get expert insights to navigate this important phase of your Chartered Accountancy program.
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CA Articleship Stipend: As part of the Chartered Accountancy program, students start on a transformative 3-year articleship journey under the guidance of an actual Chartered Accountant, gaining invaluable hands-on experience and industry insights.
During their 3-year training, CA Articles receive a fixed monthly stipend from their supervising Chartered Accountant to recognize their contributions. Notably, students can appear for the CA Final Exams after 2.5 years of their articleship, marking a significant milestone in their journey.
CA Articleship Stipend 2025
ICAI Introduces Revised Stipend Rates for CA Articleship: As per CA Regulation 48(1), the Institute of Chartered Accountants of India (ICAI) has proposed new minimum stipend rates for CA Articles, categorized by city/town classification. The updated rates are in the table below.
| ICAI CA Articleship Stipend 2025 | |||
| Classification of the Normal Place of Service of the Article Assistants | During 1st Year (INR) | During 2nd Year (INR) | During 3rd Year (INR) |
| 1. Cities/Towns having a population of 20 lakhs and above | 4,000 | 5,000 | 6,000 |
| 2. Cities/Towns having a population of five lakhs and above but less than 20 lakhs | 3,000 | 4,000 | 5,000 |
| 3. Cities/Towns having a population of less than 5 lakhs | 2,000 | 3,000 | 4,000 |
CA Articleship Training Eligibility Criteria 2025
To be eligible for the CA Articleship, a student must fulfill one of the following criteria:
- Passed either group of the CA Intermediate Examination via the CPT route
- A Commerce Graduate with 55%+ average marks or a non-Commerce Graduate with 60%+ marks, entering directly
- Passed ICMAI Intermediate or ICSI Intermediate examination, entering directly
Meeting these requirements marks the beginning of the articleship journey, a crucial milestone in the Chartered Accountancy program.
What is the Minimum CA Articleship Stipend Amount?
The Institute of Chartered Accountants of India (ICAI) has requested a minimum monthly stipend for CA Article trainees. This stipend, payable by the supervising Chartered Accountant (principal), ensures fair article compensation. Refer to the table below for the prescribed minimum CA articleship stipend amounts for CA article trainees.
| Minimum CA Articleship Stipend | |||
| Classification of the Normal Place of Service of the Articled Assistant | During 1st year of training | During the 2nd year of training | During the 3rd year of training |
| 1. Cities/Towns having a population of 20 lakhs and above | Rs 2,000 | Rs 2,500 | Rs 3,000 |
| 2. Cities/Towns having a population of 4 lakhs and above but less than 20 lakhs | Rs 1,500 | Rs 2,000 | Rs 2,500 |
| 3. Cities/Towns having a population of less than 4 lakhs | Rs 1,000 | Rs 1,500 | Rs 2,000 |
Note: Here are the key points regarding the CA Articleship stipend:
- The monthly stipend for CA Articles is payable always during the 1st, 2nd, and 3rd years of training.
- No stipend is owed for additional leaves taken by the CA Articles.
- In cases of articleship transfer, the duration of prior training under previous principals will be considered in calculating the total articled training period.
- This ensures a fair account of the training experience, even if there's a change in the supervising Chartered Accountant.
Top 10 Firms Offering Higher CA Articleship Stipend
There is no maximum limit for the CA Articleship stipend, giving employers flexibility beyond the minimum stipend set by ICAI. Notably, top accounting firms like EY, PWC, Deloitte, and KPMG often offer substantially higher stipends. Here's an average breakdown for metro cities over the 3 years:
- Year 1: INR 15,000 (+) Travel Expenses
- Year 2: INR 20,000 (+) Travel Expenses
- Year 3: INR 25,000 (+) Travel Expenses
Beyond the Big 4, several other prominent firms offer attractive stipends, surpassing the minimum limit. Here's a list of the top 10 firms that provide significantly higher stipends for CA Articles.
| Top 10 Firms Paying Higher CA Articleship Stipend | |||
| Company Name | 1st Year | 2nd Year | 3rd Year |
| Grant Thornton Bharat | 10000 | 14000 | 18000 |
| BDO India | 7500 | 10000 | 12000 |
| Protiviti | 12500 | 15000 | 17500 |
| Mazars | 7500 | 10000 | 12000 |
| RSM | 7500 | 10000 | 12000 |
| N.A. Shah | 10000 | 12000 | 13000 |
| Nangia Andersen | 10000 | 12000 | 13000 |
| Chaturvedi and shah | 8000 | 9500 | 12000 |
| Haribhakti | 10000 | 12000 | 14000 |
| Mahajan & Aibara | 10000 | 12000 | 14000 |
CA Articleship Stipend 2025: Mode of Payment
Supervising Chartered Accountants (CAs) are required to disburse the stipend to their articled assistants through one of the following modes:
- Issuing a crossed-account payee cheque each month, accompanied by a stamped receipt from the Articled assistant.
- Depositing the stipend amount directly into the articled assistant's personal bank account, opened in their name at a branch specified by the CA.
The ICAI's revised CA Articleship Stipend 2025 marks a significant milestone in the Chartered Accountancy journey. By establishing minimum standards while allowing employers flexibility, the guidelines promote a fair and equitable compensation structure for aspiring CAs during their training. This recognition acknowledges the invaluable contributions made by Articled assistants, fostering a supportive and inclusive learning environment.
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FAQs
What is the ICAI CA Articleship stipend?
The ICAI CA Articleship stipend is a mandatory monthly payment provided to Chartered Accountancy (CA) students during their articleship period. It is prescribed by the Institute of Chartered Accountants of India (ICAI) and varies based on the location of the training.
What are the minimum stipend rates for 2025?
As of now, ICAI prescribes minimum rates based on cities categorized into tiers. The exact 2025 rates are yet to be officially announced, but the previous rates ranged between ₹2,000–₹6,000 per month, depending on the location.
How is the stipend amount determined?
The stipend amount is determined by the ICAI, considering factors such as the city of the articleship (metropolitan, urban, or semi-urban) and the level of training. Principal auditors may choose to pay higher than the prescribed minimum.
Can firms pay more than the ICAI-prescribed stipend?
Yes, firms can pay more than the ICAI-prescribed minimum stipend. Many larger firms and international firms often offer higher stipends to attract talented candidates.
Is the stipend taxable?
The articleship stipend is considered taxable income under the Income Tax Act. However, since the stipend amount is usually low, many articleship students fall below the taxable income limit.
How is the stipend paid?
The stipend is typically paid monthly, either through direct bank transfer, cheque, or cash. The principal and the article assistant should agree on the payment method and schedule.
What should I do if my stipend is not paid on time?
If the stipend is delayed, you should first communicate the issue with your principal. If unresolved, you can file a grievance with ICAI through their official portal.
Are there penalties for not paying the stipend?
Yes, principals who fail to pay the stipend as per ICAI norms may face disciplinary action, including penalties and possible suspension of their registration.
Can the stipend amount be negotiated?
While the ICAI sets minimum limits, there is room for negotiation in larger or international firms. However, small and mid sized firms may adhere strictly to the ICAI guidelines.
Does ICAI provide any additional support during the articleship?
ICAI offers various resources, including training programs, online learning modules, and counseling support, to enhance the articleship experience. However, financial assistance is not provided directly.
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