CA Articleship Complete Guide 2026: Salary, ICAI Rules, Tips & Everything in One Place
Quick Answer
What is the CA articleship salary per month in India?
CA articleship stipend ranges from ā¹2,000 to ā¹18,000+ per month ā depending on the city and the firm. ICAI's minimum stipend for cities with 20 lakh+ population is ā¹2,000/month for Year 1, ā¹2,500 for Year 2, and ā¹3,000 for Year 3. Big 4 firms (Deloitte, PwC, EY, KPMG) pay ā¹14,000āā¹18,000/month in metro cities. Articleship is a mandatory 3-year practical training that begins after clearing CA Inter.
Cleared CA Intermediate? First ā congratulations! That is genuinely a big deal. But now begins what people call the real CA journey ā CA Articleship.
3 years. One CA firm. Thousands of hours of real-world practice. Here, theory does not stay confined to textbooks ā it plays out in the field. This is where you transition from student to professional.
In this guide we cover ā ICAI rules, actual salary (what ICAI calls stipend), transfer rules, leave policy, and straight talk on what to do and what not to. Whether you are about to register or still in the planning stage ā this one guide is all you need.
A strong CA Inter preparation is what gets you into a good firm ā CA Inter Coaching Jaipur
What Is CA Articleship?
CA Articleship is a mandatory 3-year practical training conducted under ICAI. Completing it is compulsory before you can appear for the CA Final exam.
Think of it as your "on-the-job MBA" ā 3 years long, partially paid, with a steep learning curve.
During articleship you work on:
- Statutory Audit
- Tax Audit & GST
- Income Tax Returns & Assessment
- Internal Audit
- Company Law and ROC Filing
- Bank Audits
- Management Consultancy
What you actually learn depends heavily on the firm ā which is why choosing the right firm matters enormously.
Eligibility: Who Can Register?
You can register for CA Articleship after clearing CA Intermediate:
- Clearing both groups makes you eligible to directly register for the full 3-year articleship.
- Clearing one group also allows registration ā but the second group must be cleared within a specified timeframe.
- Under the New Scheme (2023), ICAI has made certain eligibility changes ā always check icai.org for the latest updates.
Start right with CA Foundation ā CA Foundation Coaching Jaipur
Duration & Structure
The total duration of articleship is 3 years (156 weeks).
| Year | Period | Focus |
|---|---|---|
| Year 1 | Weeks 1ā52 | Accounts, Audit Basics, TDS, GST |
| Year 2 | Weeks 53ā104 | Advanced Audit, Direct Tax, Company Law |
| Year 3 | Weeks 105ā156 | Complex Audits, Finalization, Specialization |
A minimum of 35 hours per week of work is mandatory. Attendance is tracked through the eATMS portal.
CA Articleship Salary / Stipend ā The Real Picture
This is the most frequently asked question. Let's get straight to it.
ICAI Minimum Stipend (As per Regulation 67A)
Cities with 20 lakh+ population (Delhi, Mumbai, Bengaluru, Jaipur):
| Year | Minimum Stipend |
|---|---|
| Year 1 | ā¹2,000/month |
| Year 2 | ā¹2,500/month |
| Year 3 | ā¹3,000/month |
Cities with 4 lakh ā 20 lakh population:
| Year | Minimum Stipend |
|---|---|
| Year 1 | ā¹1,500/month |
| Year 2 | ā¹1,750/month |
| Year 3 | ā¹2,000/month |
Remaining cities & towns:
| Year | Minimum Stipend |
|---|---|
| Year 1 | ā¹1,000/month |
| Year 2 | ā¹1,250/month |
| Year 3 | ā¹1,500/month |
These are minimum figures. Good firms pay significantly more.
What Do Big 4 Firms Pay?
If you land an articleship at Deloitte, PwC, EY, or KPMG, expect:
- Tier 1 Cities (Mumbai, Delhi, Bengaluru): ā¹14,000 ā ā¹18,000/month
- Tier 2 Cities: ā¹8,000 ā ā¹12,000/month
More than the money ā their brand name and exposure pays dividends for a lifetime.
Pro Tip: Students with a strong CA Inter rank ā especially an All India Rank ā have significantly better chances of securing articleship at a Big 4 firm.
Want to rank in CA Inter? Join CA Inter Coaching Jaipur ā
ICAI Articleship Rules ā What You Must Know
1. Registration Process
Follow these steps after clearing CA Inter:
- Register on the ICAI SSP Portal
- Submit Form 103 (along with the agreement with your principal)
- Upload documents: mark sheet, photo, signature, UIDAI proof
- Pay the registration fee (currently ā¹2,000)
- Registration must be completed within 30 days of joining
Delaying this step directly affects your articleship completion date.
2. Working Hours
- Minimum 35 hours/week (excluding lunch break)
- Generally 10 AM ā 6 PM
- Most firms work on Saturdays as well
3. Leave Rules
- Total leave allowed = 1/6th of the articleship period = roughly 156 days over 3 years
- That works out to approximately 52 days per year or 4ā5 days per month
- Sick leave and casual leave are all included within this limit
- Taking leave beyond the limit extends your articleship by the same number of days
4. Work Diary (eATMS)
ICAI requires you to log your daily work ā what you did, how many hours, and in which area. Your principal verifies this. It is checked during inspections.
5. ICITSS & AICITSS
- ICITSS (IT Training 60 hrs + Orientation 35 hrs) ā must be completed before starting articleship
- AICITSS (Advanced IT 60 hrs + MCS 35 hrs) ā to be completed in the last 2 years of articleship, before CA Final
CA Articleship Transfer Rules
Want to change your firm? It is possible ā but conditions apply.
Transfer Without Notice Period (Valid Grounds):
- Death of the principal
- Principal's insolvency/sequestration
- Principal ceases CA practice
- Criminal conviction of the principal
- Medical emergency (with supporting documentation)
Transfer by Mutual Consent:
- Minimum 1 year of articleship must be completed
- Consent of both principals is required
- A 1ā3 month notice period must be served
- Application to be filed on the SSP Portal
Hardship Transfer:
For city relocation, family reasons, or health issues ā you can apply to ICAI with proper documentation.
Always keep written communication with your principal and inform ICAI promptly. Delays can result in a gap in your articleship.
Smart Tips to Make the Most of Your Articleship
Articleship is tough ā long hours, modest stipend, and sometimes routine work. But this is precisely where a real CA is built.
Choose Your Firm Wisely ā Do not chase only proximity or a higher stipend. A firm with diverse clients teaches you far more.
Always Ask Questions ā If you do not understand something, ask. This habit will serve you throughout your career.
Fill Your Work Diary Daily ā Do not wait for month-end. Build daily discipline.
Start CA Final Preparation Alongside ā Begin CA Final preparation from Year 2. Join evening or weekend batches for this.
Build Your Network ā The CA world is small. Today's seniors can become tomorrow's clients or partners.
Take Soft Skills Seriously ā Communication and client management are the skills that separate a good CA from a great one.
What Happens After Articleship Is Complete?
- Your principal submits Form 108 on the SSP Portal (Deed of Completion)
- ICAI issues your Articleship Completion Certificate
- You become eligible to appear for the CA Final exam
- Clear CA Final + complete AICITSS ā Become a Chartered Accountant š
A Word From Sachin Sir
"I have seen thousands of CA students confused about articleship ā which firm to choose, when to start CA Final, whether the stipend is fair. My answer is always the same: in your 20s, prioritise learning over money. The right firm, the right exposure, and the right strategy together build a career that no short-term decision can replicate. Articleship is not just training ā it is the foundation on which your entire CA career stands."
ā FCA Sachin Ajmera, Founder, Sachin Ajmera Classes | 23+ Years | 89+ All India Rankers
Start Your CA Journey the Right Way
The right firm comes from the right preparation. Students with a strong CA Inter score ā and an All India Rank ā consistently land better articleships, better firms, and faster careers.
Sachin Ajmera Classes has helped 50,000+ students build their CA foundation here. Our CA coaching programmes are not designed just to help you pass ā they are designed to help you rank.
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CA Sachin Ajmera is a Fellow Chartered Accountant with 23+ years of teaching excellence, having mentored over 50,000 students and produced 89+ AIRs.
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