The Institute of Chartered Accountants of Pakistan (ICAP) has revised the minimum stipend structure for Chartered Accountancy trainees, with the new rates taking effect from July 1, 2026.
Under the updated schedule, the maximum monthly stipend has been increased from Rs. 85,000 to Rs. 93,500, while trainees at all stages of their training will also receive higher minimum stipends compared to the previous year.
Revised Stipends for CAF Passed or Equivalent (3.5-Year Training)
| Stage | July 2025 | July 2026 | Increase |
| Commencement of training | Rs. 25,000 | Rs. 27,500 | +Rs. 2,500 |
| After passing 4 CFAP/MS papers | Rs. 35,000 | Rs. 38,500 | +Rs. 3,500 |
| Qualified (More than 6 months remaining) | Rs. 50,000 | Rs. 55,000 | +Rs. 5,000 |
| Qualified (6 months or less remaining) | Rs. 85,000 | Rs. 93,500 | +Rs. 8,500 |
ICAP has also increased stipend rates for trainees enrolled under the 2.5-year training programme, as well as for SDAI/RDAI graduates and other eligible degree holders, with higher payments at every stage of training.
CAF Passed or Equivalent (2.5-Year Training)
| Stage | July 2025 | July 2026 | Increase |
| Commencement | Rs. 25,000 | Rs. 27,500 | +Rs. 2,500 |
| After 1 year | Rs. 32,000 | Rs. 35,200 | +Rs. 3,200 |
| After 2 years | Rs. 40,000 | Rs. 44,000 | +Rs. 4,000 |
SDAI/RDAI Graduates
| Stage | July 2025 | July 2026 | Increase |
| Commencement | Rs. 31,000 | Rs. 34,100 | +Rs. 3,100 |
| After 1 year | Rs. 38,000 | Rs. 41,800 | +Rs. 3,800 |
| After 2 years | Rs. 45,000 | Rs. 49,500 | +Rs. 4,500 |
Training After Two Years of CAF / Minimum Four CFAP Papers
| Stage | July 2025 | July 2026 | Increase |
| Commencement | Rs. 25,000 | Rs. 27,500 | +Rs. 2,500 |
| After 18 months & 4 CFAP/MS papers | Rs. 35,000 | Rs. 38,500 | +Rs. 3,500 |
| Qualified (More than 6 months remaining) | Rs. 50,000 | Rs. 55,000 | +Rs. 5,000 |
| Qualified (6 months or less remaining) | Rs. 85,000 | Rs. 93,500 | +Rs. 8,500 |
Four-Year SDAI/RDAI Graduates (3-Year Training)
| Stage | July 2025 | July 2026 | Increase |
| Commencement | Rs. 31,000 | Rs. 34,100 | +Rs. 3,100 |
| After passing 4 CFAP/MS papers | Rs. 35,000 | Rs. 38,500 | +Rs. 3,500 |
| Qualified (More than 6 months remaining) | Rs. 50,000 | Rs. 55,000 | +Rs. 5,000 |
| Qualified (6 months or less remaining) | Rs. 85,000 | Rs. 93,500 | +Rs. 8,500 |
Four-Year Graduates from Other Degree Awarding Institutes (Accounting/Finance Major)
| Stage | July 2025 | July 2026 | Increase |
| Commencement | Rs. 25,000 | Rs. 27,500 | +Rs. 2,500 |
| After passing 4 CFAP/MS papers | Rs. 35,000 | Rs. 38,500 | +Rs. 3,500 |
| Qualified (More than 6 months remaining) | Rs. 50,000 | Rs. 55,000 | +Rs. 5,000 |
| Qualified (6 months or less remaining) | Rs. 85,000 | Rs. 93,500 | +Rs. 8,500 |
The revised stipend structure restores higher minimum payments following last year’s changes, which had reduced or restructured stipend progression for several trainee categories and drew criticism from students and trainee accountants.
With the latest revision, the highest monthly stipend has increased by Rs. 8,500, providing improved financial support to Chartered Accountancy trainees throughout their training period.
