CA Articleship Stipend & Salary (2026): What to Expect
During CA articleship — the multi-year practical training under a practising Chartered Accountant — you earn a monthly stipend, not a full salary. ICAI mandates a minimum stipend, but what you actually receive varies a lot by firm and city.
Here's the CA articleship stipend picture for 2026: the official ICAI minimums, what firms really pay, and how stipend differs from a post-qualification CA salary.
ICAI minimum articleship stipend (Regulation 48)
ICAI sets a minimum monthly stipend based on the city's population and your year of training. As per Regulation 48, the minimums are:
| City population | Year 1 | Year 2 | Remaining |
|---|---|---|---|
| 20 lakh and above | ₹2,000 | ₹2,500 | ₹3,000 |
| 4–20 lakh | ₹1,500 | ₹2,000 | ₹2,500 |
| Below 4 lakh | ₹1,000 | ₹1,500 | ₹2,000 |
ICAI minimum monthly stipend for articled assistants (Regulation 48). ICAI has proposed revised rates — confirm the current amounts on icai.org.
What firms actually pay
The figures above are the legal minimum — most firms pay well above them. Mid and large firms often pay several thousand rupees a month, and the largest firms (including the Big 4) pay significantly more. Stipend also tends to rise with your performance and the group you clear.
Stipend vs salary — the difference
A stipend is training pay during articleship; a salary comes after you qualify as a CA. Post-qualification CA salaries are far higher than any articleship stipend — the stipend is about learning on real work, not earning. For post-qualification pay, see our CA/finance salary guides.
Frequently asked questions
What is the minimum CA articleship stipend?
As per ICAI Regulation 48, it ranges from ₹1,000 (small towns, year 1) to ₹3,000 (large cities, later years). Most firms pay above the minimum. ICAI has proposed revised rates — confirm current figures on icai.org.
Is articleship stipend the same as salary?
No. Stipend is training pay during articleship; salary comes after you qualify, and is much higher.
Do Big 4 firms pay more stipend?
Yes, the largest firms typically pay well above ICAI's minimum, though the experience and brand are a big part of the value.