ICAI CA Articleship Stipend 2025 Guidelines

ICAI CA Articleship Stipend 2025 Guidelines

ICAI CA Articleship Stipend 2025, Minimum Stipend Amount

Embarking on your Chartered Accountancy (CA) articleship is a pivotal step in your professional journey. Understanding the stipend structure, guidelines, and potential benefits can help you navigate this phase effectively.

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.

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 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.

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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