The following draft of Regulations to further amend the Chartered Accountants Regulations, 1988, which the Council of the Institute of Chartered Accountants of India proposes to make, is hereby published, as required

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-04072026-274077 EXTRAORDINARY PART III-Section 4 PUBLISHED BY AUTHORITY No. 420] NEW DELHI, THURSDAY, JUNE 25, 2026/ASHADHA 4, 1948 (1) 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III-SEC.4] THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, 25th June, 2026 F. NO. 1-CA(7)/243/2026.— The following draft of Regulations to further amend the Chartered Accountants Regulations, 1988, which the Council of the Institute of Chartered Accountants of India proposes to make, is hereby published, as required by sub-section (3) of section 30 of the Chartered Accountants Act, 1949 (38 of 1949) for the information of all stakeholders likely to be affected thereby; and notice is hereby given that the said draft regulation shall be taken into consideration after the expiry of a period of thirty days from the date on which the copies of the Gazette of India, in which these draft regulations are published, are made available to the public; Any person desiring to make any objection or suggestion in respect of the said draft Regulations, may forward the same to the Council of the Institute of Chartered Accountants of India within the period so specified addressed to the Secretary, the Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi - 110 002; Any objection or suggestion which may be received from any person with respect to the said draft Regulations before the expiry of the period so specified shall be taken into consideration by the Council. Draft Regulations 1. (1) These regulations may be called the Chartered Accountants (Amendment) Regulations, 2026. (2) They shall come into force on the date of their final publication in the Official Gazette. 2 In the Chartered Accountants Regulations, 1988, - (a) In Regulation 48, in sub-regulation (1), (i) For the Table, the following Table shall be substituted, namely,- "Table Classification of the Normal place of service of the articled assistant. | During the First year of Training. | During the second year of Training. (1) | (2) | (3) (i) Cities/Towns having population of twenty lakhs and above | Rs.5000/- | Rs.6000/- (ii) Cities/Towns having population of five lakhs and above but less than twenty lakhs | Rs.4000/- | Rs.5000/- (iii) Cities/Towns having a population of less than five lakhs | Rs.3000/- | Rs.4000/- (ii) After Table, the following proviso shall be inserted, namely,- "Provided that a candidate who was registered as an articled assistant for a period of three years, on or before the commencement of the Chartered Accountants (Amendment) Regulations, 2023, shall be paid by the principal, a minimum monthly stipend, at the rates specified under this regulation which were in force prior to their amendment." CA. (DR.) JAI KUMAR BATRA, Secy. [ADVT.-III/4/Exty./189/2026-27] Note: The principal regulations were published in the Gazette of India, Extraordinary, dated the 1st June, 1988 vide Notification number 1-CA(7)/134/88 dated 1st June, 1988 and last amended vide Notification No. 1-CA(7)/201/2023 published in the Gazette of India, Extraordinary dated 21st June, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA Date: 2026.07.04 02:06:57 +05'30'