Blog post

ICAI's June 2026 draft on the articleship stipend

A draft amendment would change the minimum stipend table for articled assistants. A draft is a proposal, and the latest source we hold shows no final notification.

By Dr. Harish
Published 28 Oct 2026
2 min read
Evidence checked 24 Oct 2026
Next review 20 Nov 2026

Short answer

ICAI has published a draft amendment that would set a new minimum stipend table for articled assistants.

A draft is a proposal, and it can change before it takes effect.
The latest source we hold shows no final notification.
Check ICAI's current notice before you sign a training contract.

Key fact

ICAI's draft Chartered Accountants (Amendment) Regulations, 2026 (Gazette of India, Extraordinary, 25 June 2026) would substitute a table setting the minimum articled-assistant stipend at Rs 5,000 (first year) and Rs 6,000 (second year) for cities of twenty lakhs and above, Rs 4,000 and Rs 5,000 for five to twenty lakh, and Rs 3,000 and Rs 4,000 below five lakh.

Source: ICAI: Draft Chartered Accountants (Amendment) Regulations, 2026 (Gazette of India, Extraordinary, Part III Sec 4)

From Chartered accountancy route (ICAI). Checked 24 Oct 2026. Next review 20 Nov 2026.

What this does not establish

A draft, not a final regulation.
A proviso keeps older rates for those registered for three years on or before the 2023 amendment.

Scope of this source

DRAFT published under section 30(3) of the CA Act, 1949
to come into force 'on the date of their final publication in the Official Gazette'.
Objections were invited for 30 days.

In plain words: This is a draft. It tells you what ICAI proposed, not what applies to you today.

What ICAI's earlier documents say

Before the draft, two ICAI documents already disagreed.

The FAQ lists a two-year table that depends on a regulation being amended. The Prospectus still prints the three-year table as current.

ICAI's FAQ also lists revised minimum stipend rates for two-year articleship under the new scheme (Rs 5,000 first year and Rs 6,000 second year for cities of 20 lakh and above; Rs 4,000 and 5,000 for 5 lakh to under 20 lakh; Rs 3,000 and 4,000 for under 5 lakh) but states they are recommended subject to amendment of Regulation 48.1.

Source: ICAI: ICAI FAQs on the New Scheme of Education and Training

From Chartered accountancy route (ICAI). Checked 24 Oct 2026. Next review 20 Nov 2026.

What this does not establish

Not in force by itself: the FAQ says it depends on a regulation amendment.
See the draft Gazette notification of 25 June 2026 and the absence of a final notification.

Scope of this source

Two-year articleship, new scheme; FAQ undated.
Footnote: the revised stipend 'requires amendment in Regulation 48 and the same would be applicable from the date of change in regulation only'.

ICAI's Prospectus (February 2026, reprint June 2026) still prints the three-year stipend table (Rs 4,000 / 5,000 / 6,000 for cities of 20 lakh and above) as the 'current minimum rates' and does not print the two-year table.

Source: ICAI: ICAI Prospectus (February 2026; reprint June 2026)

From Chartered accountancy route (ICAI). Checked 24 Oct 2026. Next review 20 Nov 2026.

What this does not establish

The Prospectus predates the June 2026 draft amendment.
It does not say which table applies to two-year trainees.

Scope of this source

Prospectus printed February 2026, reprint June 2026; table by city population.

What is not established

We have not seen a final notification in the Official Gazette, so we do not know whether the draft changed or when it takes effect.

This note does not say what any firm pays.

What to check

Read ICAI's current notices before you sign a training contract, and ask ICAI which table applies to your registration.

If you have seen a final notification, send it to us and we will read it.

Sources used

This page does not promise that you qualify for anything: each employer or institution sets its own rules and can change them. Read the source before you rely on it. Spotted a mistake or have a better source? Tell us.