CA Articleship in Ahmedabad: Eligibility, Registration, Stipend and How to Choose a Firm (ICAI Rules)
Ahmedabad has a large base of CA firms and a steady flow of CA Intermediate students looking for practical training each year. This note sets out what the ICAI rules say about eligibility, registration and stipend, and the points students usually weigh when choosing a principal.
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Who can start articleship
Under the New Scheme of Education and Training, in force from 1 July 2023, practical training can start only after the student has passed both groups of the CA Intermediate examination and completed the four-week Integrated Course on Information Technology and Soft Skills (ICITSS).
This applies to students coming through the Foundation route as well as direct-entry graduates. Direct entry lets a graduate skip Foundation (55% for commerce graduates or postgraduates, 60% for others), but articleship still begins only after both Intermediate groups are cleared.
Duration: 2 years under the new scheme
Practical training under the new scheme is 2 years. The 3-year articleship applies only to students who began training under the old scheme; ICAI fixed 30 June 2023 as the last date to start 3-year training. Students in the last part of the 2 years may opt for industrial training of 9 to 12 months, subject to ICAI conditions.
How registration works
Find a principal (a practising member eligible to train articled assistants) and agree the start date.
Execute the articleship deed and register the articles online through the ICAI Self Service Portal (SSP) using Form 103, with the principal approving it on the portal.
Pay the registration fee shown on the portal. Registration should be done within the time ICAI allows from the start date; late registration attracts an additional fee.
Keep a copy of the approved registration; it is needed later for leave records, transfer and completion.
Minimum stipend in Ahmedabad
Stipend rates under Regulation 48 depend on the population of the city where the student normally works. Ahmedabad falls in the highest band, cities with a population of 20 lakh or more.
New scheme (2 years), rates published by ICAI subject to amendment of Regulation 48: Rs 5,000 per month in year 1 and Rs 6,000 in year 2 for cities of 20 lakh or more.
Old scheme (3 years), per ICAI FAQs: Rs 4,000, Rs 5,000 and Rs 6,000 per month for years 1, 2 and 3 in such cities.
ICAI published draft amendment regulations on 25 June 2026 to notify the 2-year rates. Check icai.org for the final notification.
These are minimums; a firm may pay more. Stipend must be paid monthly into the student's bank account, not in cash, and is not payable for excess leave.
How to choose a firm
There is no single right answer. Points students commonly consider:
Areas of work: statutory audit, tax audit and direct tax, GST, company law, international tax. Mixed exposure helps for the Final syllabus.
Size of the team and how much direct work articled assistants handle.
Study leave practice before exams, within ICAI leave rules.
Travel time within Ahmedabad, since study time matters during training.
Whether the principal is eligible to take more articled assistants (ICAI limits this based on the member's years of practice and number of partners).
FAQ
Can I start articleship after clearing only one Intermediate group?
Not under the new scheme. Both groups and ICITSS must be completed first.
Is articleship in Ahmedabad 3 years?
No. For students registering now it is 2 years. The 3-year term applies only to old-scheme students who began training on or before 30 June 2023.
What is the minimum stipend in Ahmedabad?
Ahmedabad is in the 20 lakh and above band. For 2-year training, ICAI's published rates are Rs 5,000 and Rs 6,000 per month for years 1 and 2, subject to final notification of the Regulation 48 amendment.
Where do I register?
Online on the ICAI Self Service Portal, through Form 103, approved by the principal.
Sources: ICAI FAQs on the New Scheme of Education and Training; ICAI Regulation 48 (stipend); ICAI draft Chartered Accountants (Amendment) Regulations, 2026 dated 25 June 2026. Check icai.org for the latest position before relying on any figure.
PGT & Associates, Chartered Accountants, Ahmedabad, has articleship openings; CVs can be sent to Pgtulsian@gmail.com with "Articleship" in the subject.
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This is an educational publication for professionals. It is not an offer of professional services.
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