CA Sansaar
ICAI Proposes Hike in Minimum Stipend for CA Articleship Students
Print
The Institute of Chartered Accountants of India (ICAI) has issued the Draft Chartered Accountants (Amendment) Regulations, 2026, proposing an increase in the minimum monthly stipend payable to articled assistants.
The draft notification, dated 25 June 2026, proposes amendments to Regulation 48 of the Chartered Accountants Regulations, 1988. The proposed stipend structure varies according to the population of the city or town where the articled assistant's normal place of service is located.
Proposed Minimum Monthly Stipend Rates
| Classification of City/Town | First Year of Training | Second Year of Training |
|---|---|---|
| Population of 20 lakh and above | ₹5,000 per month | ₹6,000 per month |
| Population of 5 lakh and above but less than 20 lakh | ₹4,000 per month | ₹5,000 per month |
| Population of less than 5 lakh | ₹3,000 per month | ₹4,000 per month |
The draft amendment also contains a transitional provision for candidates who were registered as articled assistants for a three-year articleship period on or before the commencement of the Chartered Accountants (Amendment) Regulations, 2023. Such candidates would continue to be governed by the minimum stipend rates applicable before the proposed amendment.
Public Comments Invited
ICAI has invited objections and suggestions from stakeholders on the proposed amendments. As stated in the notification, the draft regulations will be considered after the expiry of 30 days from the date on which copies of the Gazette containing the draft regulations are made available to the public.
Stakeholders may submit their objections or suggestions to:
The Secretary
The Institute of Chartered Accountants of India
ICAI Bhawan, Indraprastha Marg
New Delhi – 110002
Any objections or suggestions received within the prescribed period will be considered by the ICAI Council.
When Will the Revised Stipend Become Effective?
The proposed regulations are presently in draft form. According to the notification, the Chartered Accountants (Amendment) Regulations, 2026 will come into force from the date of their final publication in the Official Gazette. Therefore, the proposed stipend rates should not yet be reported as having already become mandatory. CA Sansaar
Notification No.: F. No. 1-CA(7)/243/2026
Date: 25 June 2026
Gazette Reference: ADVT.-III/4/Exty./189/2026-27
Category : Students Zone | Comments : 0 | Hits : 52
Comments