Articleship Stipend as per ICAI & Large 4

As a part of the CA Curriculum, a CA Scholar is required to finish 3 years of Articleship Coaching underneath a Chartered Accountant who in flip pays him Articleship Stipend for the work achieved by the CA Scholar.

  • Really useful Learn: Process for Articleship Registration

A CA Scholar turns into eligible to begin Articleship Coaching on clearing Group I of the IPCC. Though, a CA Scholar turns into eligible to begin Articleship Coaching on clearing IPCC Group I, he’s eligible to enrol himself solely after clearing each the teams of IPCC.

  • Really useful Learn: Process for CA Ultimate Registration

Though the interval of articleship coaching for a CA Scholar is 3 years, he’s eligible to look for CA Ultimate Exams within the final 6 months of articleship. In different phrases, a CA Scholar can seem for CA Ultimate Exams after completion of two.5 years of coaching.

These 2.5 years of coaching must be accomplished on the 1st day of the month by which the exams are to be held and never on the day on which the CA Ultimate Examination Kind is submitted.

Minimal Articleship Stipend as per ICAI

ICAI has fastened a minimal articleship stipend which is required to be paid by a CA to all his article trainees. This minimal restrict is fastened by ICAI and is required to be paid each month

Classification of the Regular Place of Work of the Articled Assistant

Throughout the 1st 12 months of Coaching

Throughout the 2nd 12 months of coaching

Throughout the Remaining
Interval of Coaching

i. Cities/ Cities having a inhabitants of 20 Lakhs & above

Rs. 2,000/-


Rs. 2,500/-

Rs. 3,000/-

ii. Cities/ Cities having a inhabitants of greater than 4 Lakhs however lower than 20 Lakhs

Rs. 1,500/-

Rs. 2,000/-

Rs. 2,500/-

iii. Cities/ Cities having a inhabitants of lower than 4 Lakhs

Rs. 1,000/-

Rs. 1,500/-

Rs. 2,000/-

  1. The minimal articleship stipend was doubled in Jan 2015 and the articleship stipend talked about above is the revised articleship stipend.
  2. The above acknowledged stipend is the month-to-month articleship stipend which is required to be paid each month within the 1st, 2nd & 3rd 12 months of Articleship
  3. No stipend is shall be payable for any extra leaves taken (Really useful Learn: Most Leaves allowed in Articleship)
  4. In case of Articleship Switch, the interval served underneath the earlier employer would even be taken under consideration for the fee of stipend. (Really useful Learn: Guidelines for Articleship Switch)

The stipend shall be paid by the CA to his article assistant both by:-

  1. A Crossed Account payee Cheque each month in opposition to a stamped receipt to be obtained from the Articled Assistant
  2. By depositing the quantity each month within the account opened by the articled assistant in his personal identify with a department of the financial institution to be specified by the CA.

Articleship Stipend paid by the Large 4’s

Though the minimal articleship stipend is fastened by ICAI, there isn’t a most restrict and a CA is free to pay any quantity as stipend to his articled assistant. Normally, it’s the Large 4 CA Corporations which pay the best stipend to ca articles.

The approx common articleship stipend paid by the Large 4’s to CA Articles in Metro Cities is as follows

1st 12 months

2nd 12 months

third 12 months




That is the approx common articleship stipend paid by Large 4’s and it could differ from metropolis to metropolis.

Really useful Learn:

  • Ayush Jain shares his expertise of working in a Large 4
  • Mayank Goel shares his Expertise of Interview in EY, KPMG & Deloitte

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