NEPAL-INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL,

Members Entitled to train Articled Trainees
i. Only those Chartered Accountants members, who have obtained the Certificate of Practice as per Rule 49 of the Nepal Chartered Accountants Regulation 2004, are entitled to train articled trainees.
ii. A Chartered Accountant member, herein referred to as “Principal” also shall be entitled to train articled trainee.
iii. A Chartered Accountant member, who has not completed three years' practice, shall be entitled to train one articled trainee, if he is a partner in a firm of chartered accountants which has at least one partner entitled to train one or more articled trainees.
iv. A Chartered Accountant member, who has taken up practice as his main occupation after having been engaged in other occupation, shall be considered to have been in practice for the training purpose.

Stipend to articled trainees
Every principal concerned with the industrial training program, shall pay the articled trainee a minimum monthly stipend at the rates specified below:
1st  Year  NRs.2,000
2nd  Year NRs. 2,500
3rd  Year NRs. 3,000