Guide
CA articleship stipend: what ICAI's documents state
Practical training is part of the Chartered Accountancy route. Here is what ICAI's own documents say about the stipend, and where they do not agree.
- By Dr. Harish
- Published 28 Oct 2026
- 3 min read
- Evidence checked 24 Oct 2026
- Next review 20 Nov 2026
Short answer
ICAI's documents give two minimum stipend tables, one for each training scheme, and they do not fully agree.
- The latest Prospectus we hold prints the three-year table as the current minimum.
- A June 2026 draft regulation would set the two-year table, but a draft is not yet a rule.
- Which table applies to you depends on your scheme and when you registered, so confirm it with ICAI.
On this page
Key fact
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 sourceHide scope
Prospectus printed February 2026, reprint June 2026; table by city population.In plain words: The Prospectus we hold still shows the older three-year table as the current minimum, and it does not show the two-year table.
Articleship is the practical training a student completes on the Chartered Accountancy route run by ICAI, the Institute of Chartered Accountants of India.
This guide quotes what ICAI's documents state and shows where they differ. It does not say what any firm pays.
How long the training lasts
ICAI’s FAQ states that practical training lasts 2 years.
Source: ICAI: ICAI FAQs on the New Scheme of Education and Training
From Chartered accountancy route (ICAI). Checked 23 Oct 2026. Next review 20 Nov 2026.
Scope of this sourceHide scope
- Duration only. Stipend rules on ICAI’s pages differ between documents and are not covered here
- pay after qualification is not established.
The three-year scheme
The FAQ gives the minimum for the older three-year scheme by the size of the city where the student works.
ICAI's FAQ gives the current minimum monthly stipend for articled assistants undergoing three years of articleship (the old scheme) as Rs 4,000, 5,000 and 6,000 in the first year, second year and remaining period for cities of 20 lakh population and above; Rs 3,000, 4,000, 5,000 for 5 lakh to under 20 lakh; Rs 2,000, 3,000, 4,000 for under 5 lakh.
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 the table for the new two-year scheme.
- Not what employers pay in practice; only a minimum.
Scope of this sourceHide scope
Three-year articleship under the old scheme; city size is the 'normal place of service'. FAQ undated.In plain words: This table is a minimum, and it depends on the size of the city where you work.
The two-year scheme
The same FAQ lists different rates for the newer two-year scheme, with a condition attached.
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 sourceHide scope
- 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'.
In plain words: These rates are recommended, and the FAQ says they apply only once a regulation is amended.
A draft change, not a final rule
ICAI has also published a draft regulation. A draft is a proposal, and it can change before it comes into force.
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.
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 sourceHide scope
- 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: Treat the draft as a proposal, not as the rule today.
Which table applies to me?
The ICAI documents we hold do not say in one place which table applies to a student who registered on a given date.
The note under the draft regulation mentions a condition for people already registered, so read it. Before you sign a training contract, ask ICAI and read its current notice.
Industrial training
Industrial training is a different stage from articleship with a practising Chartered Accountant, and it has its own minimum.
ICAI's FAQ states that from 1 July 2023 the minimum monthly stipend for industrial trainees is Rs 15,000; the Prospectus repeats that the industrial trainee is entitled to a minimum monthly stipend of rupees fifteen thousand.
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
Applies to industrial trainees, not to articled assistants with a practising CA.Scope of this sourceHide scope
- Industrial training (9 to 12 months in the last part of practical training
- only Final-course students).
In plain words: This minimum is for industrial trainees, not for articled assistants working with a practising Chartered Accountant.
What is not established
These quotations are minimums set by ICAI. This guide does not say what any particular firm pays, or whether a firm will take you as an articled assistant.
Ask the firm, and check the current ICAI notice before you rely on any figure here.
Read next
- 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.
- How to read a recruitment notice before you rely on it
A job notice says what one employer asked for on one day. Here is how to read it, with real examples from notices this site cites.
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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.