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Payment of Stipend
Stipend to articled assistants
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Stipend to articled assistants applicable on or after June 1, 2006
A person registered as an Articled is entitled to receive a minimum monthly stipend as per the rates specified under the Chartered Accountants Regulations, from time to time. The current minimum rates of monthly stipend payable, depending on the situation of the normal place of services of the articled assistants, are as follows:
  Classification of the normal place of service of the articled assistants Stipend payable per month during
    During the first year of training During the second year of training During the remaining period of training
1. Cities / Towns having population of 20 lakhs and above Rs.1000 Rs.1250 Rs.1500
2. Cities / Towns having population of 4 lakhs and above but less than 20 lakhs Rs.750 Rs.1000 Rs.1250
3. Cities / Towns having population of less than 4 lakhs Rs.500 Rs.750 Rs.1000
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