Cracking the CA
Introduction
The CA Articleship is a pivotal phase in the journey to becoming a Chartered Accountant. Spanning three years, this hands-on training period equips students with practical exposure under the guidance of a practicing CA. Besides gaining experience, students—known as Articled Assistants—are entitled to receive a monthly stipend as per ICAI guidelines.
In 2025, ICAI has proposed updated stipend rates for Articleship based on the classification of cities. Let’s take a detailed look at the expected stipend structure, eligibility requirements, and payment methods.
What is CA Articleship?
CA Articleship is a 3-year mandatory practical training under a Chartered Accountant, starting after a student clears at least one group of the CA Intermediate exams. This period is crucial for understanding real-world accounting, audit, taxation, and corporate practices.
Although the total duration is 3 years, students are allowed to attempt the CA Final exams after completing 2.5 years of their Articleship.
ICAI CA Articleship Stipend 2025 (Expected)
The Institute of Chartered Accountants of India (ICAI), under Regulation 48(1), has suggested revised stipend amounts based on the population of the location where the Articleship is undertaken. Here's the expected stipend structure:
| Classification of City/Town | 1st Year (INR) | 2nd Year (INR) | 3rd Year (INR) |
|---|---|---|---|
| Population of 20 lakhs & above | 4,000 | 5,000 | 6,000 |
| 5 to 20 lakhs | 3,000 | 4,000 | 5,000 |
| Less than 5 lakhs | 2,000 | 3,000 | 4,000 |
ICAI Minimum Stipend as per Current Norms
While the new structure is under consideration, the current minimum stipend (as per ICAI guidelines) is as follows:
| Classification of City/Town | 1st Year | 2nd Year | 3rd Year |
|---|---|---|---|
| 20 lakhs & above | ₹2,000 | ₹2,500 | ₹3,000 |
| 4 to 20 lakhs | ₹1,500 | ₹2,000 | ₹2,500 |
| Below 4 lakhs | ₹1,000 | ₹1,500 | ₹2,000 |
Note: These are minimum amounts. Firms can pay more at their discretion.
Eligibility for CA Articleship 2025
You are eligible to begin Articleship training if you meet any of the following:
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Cleared either group of CA Intermediate through the Foundation (CPT) route.
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Commerce graduate with 55% marks or other graduate with 60% marks (direct entry).
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Cleared Intermediate level of ICMAI or ICSI (direct entry).
Mode of Payment for Articleship Stipend
ICAI mandates that the stipend must be paid through one of the following methods:
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Monthly Bank Transfer to the assistant’s personal account.
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Account Payee Cheque, along with a receipt signed by the article.
Cash payments or irregular payments are not allowed. Consistent monthly disbursal is expected.
What If an Articleship Transfer Happens?
If an article takes a transfer and joins another principal, the time spent under the previous CA is still counted in the total 3-year duration. However, the stipend resets according to the year of training and the new city classification.
Top 10 Firms Offering Higher CA Articleship Stipend
While ICAI defines the minimum stipend, some firms—especially the Big 4—offer significantly higher amounts. Here's a look at the top-paying firms:
| Firm Name | 1st Year | 2nd Year | 3rd Year |
|---|---|---|---|
| Grant Thornton Bharat | ₹10,000 | ₹14,000 | ₹18,000 |
| Protiviti | ₹12,500 | ₹15,000 | ₹17,500 |
| Haribhakti | ₹10,000 | ₹12,000 | ₹14,000 |
| Mahajan & Aibara | ₹10,000 | ₹12,000 | ₹14,000 |
| BDO India | ₹7,500 | ₹10,000 | ₹12,000 |
| 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 & Shah | ₹8,000 | ₹9,500 | ₹12,000 |
Stipend for Articleship Abroad
Some Indian CA students opt for Articleship in foreign countries where ICAI has MoUs. Average stipends there include:
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USA: ₹30,000
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Canada: ₹22,000
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Australia: ₹25,000
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UK: ₹20,000
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Dubai: ₹20,000
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Singapore: ₹15,000
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Nigeria: ₹15,000
Conclusion
The Articleship journey is demanding but rewarding. While the stipend may not always reflect the effort put in, it’s an important recognition of your work. With ICAI proposing higher stipends for 2025, this move is a step towards valuing the contributions of CA aspirants during their training.
Stay informed, and always clarify the stipend and training conditions before you begin your Articleship.
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