ICAI CA Articleship Stipend 2026, Average Stipend Amount

ICAI CA Articleship stipend 2026 explained with revised stipend rate, updated city classification, and eligibility criteria. Check the latest ICAI updates for CA students.

CA Articleship Stipend: As part of the Chartered Accountancy program, students start on a transformative 3-year articleship journey under the guidance of an actual Chartered Accountant, gaining invaluable hands-on experience and industry insights. 

During their 3-year training, CA Articles receive a fixed monthly stipend from their supervising Chartered Accountant to recognize their contributions. Notably, students can appear for the CA Final Exams after 2.5 years of their articleship, marking a significant milestone in their journey. 

CA Articleship Stipend 2026

ICAI Introduces Revised Stipend Rates for CA Articleship: As per CA Regulation 48(1), the Institute of Chartered Accountants of India (ICAI) has proposed new minimum stipend rates for CA Articles, categorized by city/town classification. The updated rates are in the table below.

ICAI CA Articleship Stipend 2026
Classification of the Normal Place of Service of the Article Assistants During 1st Year  (INR) During 2nd Year (INR) During 3rd Year (INR)
1. Cities/Towns having a population of 20 lakhs and above 4,000 5,000 6,000
2. Cities/Towns having a population of five lakhs and above but less than 20 lakhs 3,000 4,000 5,000
3. Cities/Towns having a population of less than 5 lakhs 2,000 3,000 4,000

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CA Articleship Training Eligibility Criteria 2026

To be eligible for the CA Articleship, a student must fulfill one of the following criteria:

  • Passed either group of the CA Intermediate Examination via the CPT route
  • A Commerce Graduate with 55%+ average marks or a non-Commerce Graduate with 60%+ marks, entering directly
  • Passed ICMAI Intermediate or ICSI Intermediate examination, entering directly

Meeting these requirements marks the beginning of the articleship journey, a crucial milestone in the Chartered Accountancy program.

What is the Minimum CA Articleship Stipend Amount in 2026? 

The Institute of Chartered Accountants of India (ICAI) has requested a minimum monthly stipend for CA Article trainees. This stipend, payable by the supervising Chartered Accountant (principal), ensures fair article compensation. Refer to the table below for the prescribed minimum CA articleship stipend amounts for CA article trainees.

Minimum CA Articleship Stipend
Classification of the Normal Place of Service of the Articled Assistant During 1st year of training During the 2nd year of training During the 3rd year of training
1. Cities/Towns having a population of 20 lakhs and above Rs 2,000 Rs 2,500 Rs 3,000
2. Cities/Towns having a population of 4 lakhs and above but less than 20 lakhs Rs 1,500 Rs 2,000 Rs 2,500
3. Cities/Towns having a population of less than 4 lakhs Rs 1,000 Rs 1,500 Rs 2,000

Note: Here are the key points regarding the CA Articleship stipend:

  • The monthly stipend for CA Articles is payable always during the 1st, 2nd, and 3rd years of training.
  • No stipend is owed for additional leaves taken by the CA Articles.
  • In cases of articleship transfer, the duration of prior training under previous principals will be considered in calculating the total articled training period.
  • This ensures a fair account of the training experience, even if there's a change in the supervising Chartered Accountant.

Top 10 Firms Offering Higher CA Articleship Stipend 

There is no maximum limit for the CA Articleship stipend, giving employers flexibility beyond the minimum stipend set by ICAI. Notably, top accounting firms like EY, PWC, Deloitte, and KPMG often offer substantially higher stipends. Here's an average breakdown for metro cities over the 3 years:

  • Year 1: INR 15,000 (+) Travel Expenses
  • Year 2: INR 20,000 (+) Travel Expenses
  • Year 3: INR 25,000 (+) Travel Expenses

Beyond the Big 4, several other prominent firms offer attractive stipends, surpassing the minimum limit. Here's a list of the top 10 firms that provide significantly higher stipends for CA Articles.

Top 10 Firms Paying Higher CA Articleship Stipend
Company Name 1st Year 2nd Year 3rd Year
Grant Thornton Bharat 10000 14000 18000
BDO India 7500 10000 12000
Protiviti 12500 15000 17500
Mazars 7500 10000 12000
RSM 7500 10000 12000
N.A. Shah 10000 12000 13000
Nangia Andersen 10000 12000 13000
Chaturvedi and shah 8000 9500 12000
Haribhakti 10000 12000 14000
Mahajan & Aibara 10000 12000 14000

CA Articleship Stipend 2026: Mode of Payment 

Supervising Chartered Accountants (CAs) are required to disburse the stipend to their articled assistants through one of the following modes:

  • Issuing a crossed-account payee cheque each month, accompanied by a stamped receipt from the Articled assistant.
  • Depositing the stipend amount directly into the articled assistant's personal bank account, opened in their name at a branch specified by the CA.

The ICAI's revised CA Articleship Stipend 2026 marks a significant milestone in the Chartered Accountancy journey. By establishing minimum standards while allowing employers flexibility, the guidelines promote a fair and equitable compensation structure for aspiring CAs during their training. This recognition acknowledges the invaluable contributions made by Articled assistants, fostering a supportive and inclusive learning environment.

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FAQs

What is the minimum monthly stipend set by ICAI for CA articles as of 2026?

According to ICAI’s latest stipend guidelines for 2026, articled assistants in cities with a population of 20 lakhs and above should receive ₹4,000 in the 1st year, ₹5,000 in the 2nd year, and ₹6,000 in the 3rd year. For smaller towns, the stipend is lower.

Does the stipend amount depend on the size or population of the city/town where the articleship is done?

Yes, ICAI classifies cities/towns by population. Larger cities (population ≥ 20 lakhs) have higher minimum stipend rates. Smaller towns get lower stipend rates. This classification affects what an articled assistant must receive.

Is the stipend mandatory to be paid each month throughout the articleship period?

Yes, the stipend is mandatory and must be paid monthly by the supervising CA. The amount should respect ICAI’s minimum guidelines, irrespective of firm size. Failure to pay can be a breach of regulation.

Does the stipend change every year of the articleship period?

Yes, as per ICAI’s stipend schedule, stipend increases each year for example, ₹4,000 in the first year, ₹5,000 in the second, ₹6,000 in the third (in large cities). This reflects progressive increments along with the training period.

Are leaves or absenteeism accounted for when the stipend is paid?

According to ICAI rules, stipend is paid monthly, but if an articled assistant takes more leaves than allowed, stipend payment may be affected. So consistent attendance/work is important to receive the full stipend.

What should I verify before joining a firm for articleship regarding the stipend?

Before joining, check the firm’s city classification, whether they commit to at least the ICAI minimum stipend, whether payment will be regular/monthly (bank transfer or cheque), and any extra benefits (travel allowance, extra stipend).

For a student in a small town (population less than 5 lakhs), what is the minimum stipend in 2026?

For such towns, the minimum stipend per ICAI 2026 guidelines is ₹2,000 (1st year), ₹3,000 (2nd year), and ₹4,000 (3rd year).

Can firms pay more than the minimum stipend set by ICAI?

Yes, ICAI defines only a minimum. Many firms, especially big ones, pay significantly more, as stipend amounts beyond the minimum are not capped.

What stipend can a CA article expect in a reputed or “Big 4” firm compared to the minimum?

In reputed or large firms (often called “Big 4” or mid-to-large CA firms), the monthly stipend may far exceed the minimum. It can range from ₹10,000 to ₹25,000+ per month, depending on the firm, location, and article’s year.

Does ICAI stipulate any maximum limit for stipend during articleship?

No, ICAI only prescribes a minimum stipend. There is no maximum cap, which means supervising CAs/firms are free to offer higher stipends at their discretion.