The Institute of Chartered Accountants of India (ICAI) has proposed a significant increase in the minimum monthly stipend payable to articled assistants by publishing the Draft Chartered Accountants (Amendment) Regulations, 2026in the Gazette of India. The proposed amendments seek to revise Regulation 48 of the Chartered Accountants Regulations, 1988, which prescribes the minimum stipend payable to CA trainees during their articleship.
The draft regulations have been issued for public consultation under Section 30(3) of the Chartered Accountants Act, 1949. Stakeholders have been invited to submit objections or suggestions within 30 days from the date the Gazette copies are made available to the public. After considering the representations received, the ICAI Council may finalize the amendments.
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Revised Minimum Stipend Proposed
Under the proposed amendment, the minimum stipend payable to articled assistants during the first and second years of training has been revised based on the population of the city or town where the articleship is undertaken.
| Classification of City/Town | First Year | Second Year |
| Population of 20 lakh and above | ₹5,000 per month | ₹6,000 per month |
| Population above 5 lakh but below 20 lakh | ₹4,000 per month | ₹5,000 per month |
| Population below 5 lakh | ₹3,000 per month | ₹4,000 per month |
The revised stipend structure would replace the existing table contained in Regulation 48(1) of the Chartered Accountants Regulations, 1988.
Protection for Existing Articles
The draft regulations also include a transitional provision to safeguard articled assistants who registered under the earlier regulatory framework.
It provides that candidates who were registered as articled assistants for a period of three years on or before the commencement of the Chartered Accountants (Amendment) Regulations, 2023 shall continue to receive the minimum monthly stipend at the rates that were in force prior to the proposed amendment.
Effective Date
The proposed regulations, once finalized, will come into force from the date of their final publication in the Official Gazette. Until then, the amendments remain in draft form and are subject to stakeholder feedback and approval by the ICAI Council.
Public Consultation Invited
ICAI has invited all stakeholders likely to be affected by the proposed amendments to submit objections or suggestions within the prescribed 30-day period. Representations are required to be addressed to the Secretary, Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi – 110002. All representations received within the stipulated period will be considered before the regulations are finalized.
Background
The Chartered Accountants Regulations, 1988 prescribe the framework governing practical training of CA students, including the minimum stipend payable during articleship. The regulations were last amended in 2023, and the latest draft seeks to further revise the stipend structure to reflect current economic conditions while continuing the population-based classification of cities and towns.
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