You have cleared both groups of CA Intermediate, and firms are making offers. The first question is usually money. This guide explains the CA articleship stipend in plain terms. You will see what articleship is and when you can start, what ICAI requires firms to pay, and why Big 4, mid-size and small firms offer different amounts. We also cover what to weigh beyond the stipend and how to judge a higher offer against stronger training. We keep official rules and market observations apart, because mixing them causes most of the confusion. At Straight Shot CA, we prepare students for this stage, so we know the questions you carry into it. Start with the basics.
What Is CA Articleship, and When Can You Start?
Articleship is two years of practical training under a practising Chartered Accountant, and you need it before CA Final. Under the New Scheme, you can start once you have passed both groups of Intermediate and finished ICITSS, ICAI’s four-week course in IT and soft skills. During those two years you work on real audits, tax filings and accounts as an articled assistant.
How the CA Articleship Stipend Works
Your firm pays you a monthly stipend, and ICAI sets only the floor. Regulation 48 fixes a minimum by the population of your city and your year of training. It sets no maximum. Firms pay by crossed account payee cheque or by deposit into your own bank account. You will hear people say CA articleship salary, but the right word is stipend, because it supports your training.
The minimums in force today run from ₹1,000 to ₹3,000 a month, based on the published regulation. On 25 June 2026, ICAI issued a draft amendment that would raise them for the two-year training:
City population | Year 1 | Year 2 |
20 lakh and above | ₹5,000 | ₹6,000 |
5 lakh to under 20 lakh | ₹4,000 | ₹5,000 |
Under 5 lakh | ₹3,000 | ₹4,000 |
These are draft figures. They apply only after final publication in the Official Gazette, and we could not find a final notification when we checked. Look at icai.org before you negotiate. The CA articleship stipend in India then depends on how far above that floor each firm chooses to go.
What Changes the Amount?
- The firm’s size and policy
- Your city
- Your role and department
- Busy-season hours and workload
- How well you present your skills and negotiate
Big 4 CA Articleship Stipend
Many students report that Big 4 firms pay above the ICAI floor, with the widest gap in metro cities. The exact figure still shifts with city, team and year. You get a recognised name on your CV and structured training. Hours can stretch in busy seasons.
CA Articleship Stipend for Mid-Size Firms
Mid-size firms sit in the middle, and offers differ a lot from one firm to the next. Smaller teams often hand you wider client work early. Ask what a normal week looks like before you compare numbers.
CA Articleship Stipend in Small Firms
Small and local firms often pay close to the minimum, though some pay more. You may handle taxation, GST and accounts for many small clients and see how a whole business runs. Exposure to large audits can be thinner.
CA Articleship Salary Comparison
Big 4 | Mid-size | Small or local | |
Stipend against ICAI floor | Usually higher | Varies widely | Often close to the floor |
Clients | Large and multinational | Mixed sizes | Smaller businesses |
Team | Large, structured | Medium | Small, hands-on |
Brand value | Strong | Depends on the firm | Depends on the principal |
This table shows general market observations, not ICAI rules. Published figures vary widely between sources, so ask each firm for its offer in writing.
CA Articleship Firm Selection: Look Beyond the Stipend
Ask these questions in every interview:
- Which work will you do: audit, taxation, direct client contact, or mostly data entry?
- Who reviews your files and explains your mistakes?
- Will you rotate across departments?
- How heavy do busy seasons get, and what does work-life balance look like for trainees?
- Where did past trainees go next, and will the firm’s name help you there?
Is a Higher Stipend Worth It?
Run a simple check. Multiply the monthly gap between two offers by 24. A ₹3,000 gap comes to ₹72,000 over two years. Then ask what the lower offer gives you that the higher one does not. It might be better audit exposure, a mentor who reviews every file, or a shorter commute that leaves more study time for Final. If the answer is a lot, take the lower stipend. If both teach you the same, take the higher one. Neither choice wins for every student.
Articleship starts after Intermediate, so your groundwork happens before you meet any firm. At Straight Shot CA, our face-to-face batches stay at 20 students, and we hold at least four tests a month. Our team also helps with ICAI registration paperwork.
