CA Articleship Stipend 2026: Minimum Stipend, ICAI Rules, City-Wise Rates and Career Guide
For many CA students, articleship is the first time they experience professional work while continuing their journey towards becoming a Chartered Accountant. It is an opportunity to understand auditing, taxation, accounting, compliance, and the day-to-day responsibilities of working with clients.
But before joining a CA firm, students usually have one practical question: How much stipend will I receive during articleship?
The answer depends on several factors, including the applicable ICAI regulations, the city or town where the training takes place, the year of training, and the firm’s own payment policy. Some firms offer only the prescribed minimum, while others may offer higher amounts depending on their size, workload, location, and recruitment practices.
There is also an important update to understand when researching the CA articleship stipend in 2026. ICAI published a draft amendment in June 2026 proposing revised minimum stipend rates for articled assistants under the New Scheme of Education and Training. A draft proposal should not automatically be treated as a final, effective rule. Students should check the latest official notification before relying on revised figures. ICAI’s official announcement.
This guide explains the existing published minimum stipend rates, the proposed revision, industrial training remuneration, payment considerations, and how students can evaluate an articleship opportunity beyond the monthly amount.
What Is CA Articleship Stipend?
The CA articleship stipend is the monthly amount paid to an articled assistant during practical training under a practising Chartered Accountant or an eligible organisation, as applicable under ICAI regulations.
Articleship is a practical learning stage of the Chartered Accountancy course. Students gain exposure to professional assignments and learn how accounting and compliance concepts are applied in real business situations.
Depending on the office and the work assigned, an articled assistant may get experience in areas such as:
- Audit documentation and audit procedures
- Preparation and maintenance of accounting records
- Income tax and GST-related work
- Financial statement preparation
- TDS and other compliance activities
- Client communication and documentation
- Reconciliations and supporting schedules
- Working with accounting and audit software
The stipend provides financial support during this learning period. However, the amount can vary significantly between firms, and the minimum prescribed by ICAI is not necessarily the amount every firm offers.
Students should also remember that articleship is a training arrangement. It should be evaluated on the quality of professional exposure, supervision, study support, and learning opportunities—not just the monthly payment.
CA Articleship Stipend: Existing Published ICAI Minimum Rates
ICAI’s published Regulation 48 table specifies minimum monthly stipend rates based on the population category of the normal place of service and the training year. The official table currently available on ICAI’s website lists the following rates.
| Population of Normal Place of Service | First Year | Second Year | Remaining Training Period* |
| 20 lakh and above | ₹2,000 per month | ₹2,500 per month | ₹3,000 per month |
| 4 lakh and above but below 20 lakh | ₹1,500 per month | ₹2,000 per month | ₹2,500 per month |
| Below 4 lakh | ₹1,000 per month | ₹1,500 per month | ₹2,000 per month |
The third column is relevant to training arrangements that extend into a remaining training period under the applicable regulations. Students under the New Scheme generally have two years of practical training, while students who commenced three-year training under the previous scheme may remain subject to the applicable older provisions.
These figures are the existing published rates in the official table, not a statement that no later notification could have changed the rules. Because stipend regulations can be amended, verify the current applicable Gazette notification before making a decision.
How Does the City Category Affect the Stipend?
Under the published table, the population category of the normal place of service determines the applicable minimum rate. The student’s home address or hometown is not necessarily the relevant factor.
For example, a student may live in a small town but undertake articleship at an office in a larger city. The relevant classification should be checked against the applicable regulations and the normal place of service.
Students should not assume that every firm in a metropolitan city pays the same stipend. The table establishes a minimum framework; individual firms may offer higher amounts.
ICAI Proposed Stipend Revision in 2026
In June 2026, ICAI published draft amendments proposing revised minimum monthly stipend rates for articled assistants undergoing two years of practical training under the New Scheme of Education and Training. The official announcement invited stakeholders to submit suggestions or objections by 5 August 2026.
The draft proposed the following rates:
| Proposed Population Category | Proposed First-Year Stipend | Proposed Second-Year Stipend |
| 20 lakh and above | ₹5,000 per month | ₹6,000 per month |
| 5 lakh and above but below 20 lakh | ₹4,000 per month | ₹5,000 per month |
| Below 5 lakh | ₹3,000 per month | ₹4,000 per month |
Important: These are the figures in the draft amendment, not automatically the final applicable rates. The draft states that the amendment would come into force on the date of its final publication in the Official Gazette. Check ICAI’s latest announcements and the final Gazette notification before describing these amounts as effective.
The proposal is significant because it would increase the minimum amounts and revise the population bands. However, students joining articleship should base their expectations on the rules that legally apply on their commencement date, not solely on news headlines or draft proposals.
For website owners and students, this distinction is particularly important: proposed rates and effective rates are not the same thing.
How Much Stipend Can CA Articleship Students Earn?
There is no single stipend amount paid by every CA firm. The actual offer depends on the firm’s policy, location, work profile, professional exposure, and the applicable minimum rules.
A firm may offer the prescribed minimum, while another may offer a higher monthly amount. Large firms, specialised practices, and organisations with structured training programmes may have different remuneration policies. However, there is no universal official stipend figure for every Big 4 firm or every large CA practice.
When comparing opportunities, students should review the written offer rather than relying only on what other students say.
Factors That Affect the Stipend
- Firm size and structure
Some firms have formal training and compensation policies, while smaller offices may have more limited budgets. Firm size alone does not guarantee a particular stipend.
- Location
The applicable regulatory minimum depends on the normal place of service under the relevant rules. Cost of living may also influence the amount a firm chooses to offer above the minimum.
- Nature of work
The type of assignments, level of responsibility, and training structure may influence a firm’s stipend policy.
- Professional exposure
Firms working across audit, taxation, advisory, and other services may offer different learning experiences. The breadth of work is worth considering alongside remuneration.
- Applicable regulations
The minimum stipend can depend on the training scheme and the regulations applicable to the student. Older-scheme trainees and New Scheme trainees should not assume that identical rules apply in every case.
CA Articleship Stipend in Big 4 Firms
Many CA students want to know how much stipend they can receive at large professional services firms commonly referred to as the Big 4.
There is no single official stipend rate that applies uniformly to every Big 4 firm, office, role, or training arrangement. Actual offers can differ by location, business unit, recruitment cycle, and applicable policies.
Students should therefore avoid treating unverified online salary figures as guaranteed offers.
Before accepting an opportunity, ask the recruitment team about:
- Monthly stipend and payment date
- Any revision during the training period
- Working hours and peak-season expectations
- Leave and examination support
- Nature of audit, tax, or advisory assignments
- Training, mentoring, and review arrangements
- Location, travel requirements, and client visits
A higher stipend can be attractive, particularly when students have travel or living expenses. However, a well-structured training environment and relevant professional exposure can also make a substantial difference to future career opportunities.
CA Articleship Stipend vs Industrial Training Stipend
Industrial training is a separate training arrangement governed by applicable ICAI regulations. It can offer students experience within an eligible organisation, including exposure to areas such as finance, internal controls, reporting, taxation, or business operations.
ICAI’s published information states that eligible industrial trainees must be paid a monthly stipend as mutually agreed, subject to a minimum of ₹15,000 per month under the relevant industrial training provisions. Students should verify the latest conditions, eligibility, and applicable rules before accepting an industrial training role.
| Basis | Regular Articleship | Industrial Training |
| Training environment | Generally under a practising CA or eligible training arrangement | Within an eligible organisation under applicable ICAI rules |
| Work exposure | May include audit, tax, accounting, and compliance assignments | May include corporate finance, reporting, internal controls, and related business functions |
| Stipend framework | Depends on applicable articled-assistant stipend regulations | Governed by the applicable industrial training rules and minimum |
| Remuneration | Firm-specific, subject to applicable minimum rules | Mutually agreed, subject to the applicable minimum |
| Main consideration | Practical exposure and professional training | Corporate exposure and relevant practical experience |
Industrial training is not automatically better than regular articleship. The value depends on the role, the quality of supervision, the skills developed, and the student’s long-term career plans.
Students should confirm their eligibility, timing, notice requirements, and the relevant training conditions with ICAI before making a transition.
How Is CA Articleship Stipend Paid?
The applicable regulations specify how the stipend is to be paid. The published Regulation 48 information provides for monthly payment through a crossed account-payee cheque against a receipt or by deposit into the articled assistant’s bank account, as specified in the regulation. Students should verify the latest applicable wording and procedures.
From a practical perspective, students should maintain a clear record of stipend payments.
Useful practices include:
- Confirm the agreed monthly amount in writing.
- Ask which date the stipend is normally credited.
- Keep bank statements or payment records.
- Maintain copies of relevant training documents.
- Raise discrepancies politely with the principal or authorised office representative.
- Refer to the applicable ICAI regulations if a payment issue remains unresolved.
Keeping accurate records can make it easier to resolve misunderstandings about payment amounts or dates.
What Should Students Do If Their Stipend Is Below the Applicable Minimum?
If a student believes the stipend is lower than the prescribed minimum, the first step is to verify the rules applicable to their training arrangement.
The student should check the applicable training scheme, normal place of service, commencement date, year of training, and any relevant transitional provisions.
If the amount still appears inconsistent with the applicable rules, the student can:
- Review the written articleship terms and stipend records.
- Discuss the discrepancy with the principal or the firm’s authorised representative.
- Keep copies of payment records and relevant correspondence.
- Consult ICAI’s official student support channels or applicable regulatory guidance if the matter remains unresolved.
Students should avoid relying on outdated articles or social media posts when determining their legal entitlement. Regulatory requirements may change, and the correct answer depends on the applicable rules and facts.
How to Choose a CA Firm Beyond the Stipend
The stipend matters, but it should not be the only factor when choosing a CA firm. Articleship is a professional learning period, and the experience can influence the skills a student develops before qualification.
Consider the following points before making a decision.
1. Quality of Practical Exposure
Ask what type of work articled assistants generally perform. A role that provides meaningful exposure to accounting, audit, taxation, and compliance may help develop a stronger foundation.
2. Guidance from Seniors
A good learning environment gives students opportunities to ask questions, receive feedback, and understand why work is performed in a particular way.
3. Study and Examination Support
CA students need to balance practical training with their academic preparation. Understand the firm’s expectations during examination periods and how leave is managed under the applicable rules.
4. Working Hours and Commute
Long travel times and demanding schedules can affect study time. Compare the overall routine, not just the stipend amount.
5. Professional Conduct
A structured and respectful work environment can make it easier to learn, communicate, and take responsibility for assignments.
6. Future Career Relevance
Students interested in audit, taxation, finance, or corporate roles should consider whether the firm’s assignments align with the skills they want to develop.
The right choice balances financial needs, training quality, professional exposure, and the student’s long-term goals.
How CA Students Can Manage Their Stipend
Even a modest stipend can be easier to manage with a basic budget. Students who live away from home or travel to the office every day may have to cover transport, food, study materials, and personal expenses.
A simple monthly budget can help.
| Expense Category | Example Budget | Notes |
| Travel | ₹1,500 | Depends on distance and transport |
| Food | ₹2,000 | Depends on work schedule and location |
| Study materials | ₹500 | Books, printing, or stationery |
| Mobile and internet | ₹400 | Communication and study needs |
| Personal expenses | ₹600 | Other routine expenses |
| Savings or emergency fund | ₹500 | If the stipend permits |
| Total | ₹5,500 | Illustrative example only |
The amounts above are examples, not estimates of typical student expenses. Actual costs can be significantly higher or lower depending on the city, living arrangement, and family support.
Students can adjust the categories according to their real needs. If the stipend is limited, prioritise essential expenses and avoid comparing your financial situation with someone receiving a different offer.
Preparing for Articleship and CA Examinations
Articleship and examination preparation require different but complementary skills. Practical work helps students understand how accounting and compliance operate in real situations, while examination preparation develops conceptual clarity and answer-writing ability.
A balanced routine can include:
- Planning weekly study hours around office responsibilities.
- Revising important concepts regularly rather than waiting until the examination is close.
- Maintaining notes on practical topics encountered at work.
- Practising questions under timed conditions.
- Seeking guidance when a topic or assignment is unclear.
- Reviewing progress and adjusting the study plan when work demands change.
Students looking for structured learning support can explore the CA Mentoring Program at camentoringprogram.org alongside their prescribed ICAI study material, classes, and regular question practice.
The aim is to build a routine that supports both professional learning and examination progress.
Conclusion
The CA articleship stipend is an important consideration for students entering practical training. The amount depends on the applicable ICAI regulations, the normal place of service, the training scheme, and the firm’s own stipend policy.
ICAI’s published Regulation 48 table lists minimum monthly rates based on population category and training period. In June 2026, ICAI also announced draft amendments proposing higher rates for two-year practical training under the New Scheme. Students should distinguish those proposed figures from rates that have become effective through final publication in the Official Gazette.
Beyond the monthly amount, students should evaluate the quality of practical exposure, guidance from seniors, study support, work expectations, and future career relevance. A well-informed decision can help make articleship a more valuable part of the CA journey.
For the latest applicable stipend rules, always consult official ICAI announcements and the relevant regulations rather than relying solely on third-party summaries.
