ICAI minimum fee benchmark & charging scales
Chargeable Rate Cards & Cost Matrix
ICAI Minimum Fee Scale Aligned
Chargeable Level 1Scale I (Super Senior)
Senior Partner / Principal
15+ Years Post Qualification
Hourly Rate₹5,000 / hr
Standard Day Rate (7h)₹35,000
Monthly Retainer₹7,50,000
Standard TierApplicable for FY 2026, 2027
Chargeable Level 2Scale II (Managerial)
Manager / Senior Audit Manager
7 to 15 Years
Hourly Rate₹3,000 / hr
Standard Day Rate (7h)₹21,000
Monthly Retainer₹4,50,000
Standard TierApplicable for FY 2026, 2027
Chargeable Level 3Scale III (Associate)
Qualified CA / Senior Associate
3 to 7 Years
Hourly Rate₹1,800 / hr
Standard Day Rate (7h)₹12,500
Monthly Retainer₹2,75,000
Standard TierApplicable for FY 2026, 2027
Chargeable Level 4Scale IV (Junior)
Semi-Qualified / Experienced Article
1 to 3 Years Articleship
Hourly Rate₹900 / hr
Standard Day Rate (7h)₹6,000
Monthly Retainer₹1,35,000
Standard TierApplicable for FY 2026, 2027
Chargeable Level 5Scale V (Trainee)
Article Assistant (ICAI Registered)
First Year Articleship
Hourly Rate₹500 / hr
Standard Day Rate (7h)₹3,500
Monthly Retainer₹75,000
Standard TierApplicable for FY 2026, 2027
Engagement Fee Estimator
Quickly calculate recommended minimum billing fees based on staff resource level and estimated audit hours.
Estimated Billing Quotation
₹3,60,000
Excluding out-of-pocket travel and statutory GST