The Institute of Chartered Accountants of India (ICAI) on June 25, 2026, issued the Draft Chartered Accountants (Amendment) Regulations, 2026.
The following has been stated:
In regulation 48, it has revised the minimum monthly stipend payable to articled assistants based on the population of the city or town where they undergo training. The revised stipend is applicable for the first and second years of training as follows:
• Cities with a population of 20 lakh and above: ₹5,000 (1st year) and ₹6,000 (2nd year)
• Cities with a population of 5 lakh to less than 20 lakh: ₹4,000 (1st year) and ₹5,000 (2nd year)
• Cities with a population below 5 lakh: ₹3,000 (1st year) and ₹4,000 (2nd year)
Additionally, a proviso has been inserted to ensure that articled assistants who were registered for a three-year training period on or before the commencement of the Chartered Accountants (Amendment) Regulations, 2023 continue to receive the prescribed minimum monthly stipend from their principal in accordance with the applicable provisions.
[F. NO. 1-CA(7)/243/2026.]
