{"id":855,"date":"2026-09-07T10:45:50","date_gmt":"2026-09-07T10:45:50","guid":{"rendered":"https:\/\/online.jnujaipur.ac.in\/blogs\/?p=855"},"modified":"2026-09-07T10:45:50","modified_gmt":"2026-09-07T10:45:50","slug":"ca-salary-in-india-career-path","status":"publish","type":"post","link":"https:\/\/online.jnujaipur.ac.in\/blogs\/ca-salary-in-india-career-path\/","title":{"rendered":"CA Salary in India 2026: Fresher to Partner Pay Scale, Monthly In-Hand &#038; Career Path"},"content":{"rendered":"<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">A newly qualified Chartered Accountant in India earns \u20b912\u201313 LPA on average through ICAI campus placements. In the 64th Campus Placement Programme (April\u2013May 2026), 183 organisations made 2,570 offers at an average CTC of \u20b913 lakh, with the highest domestic offer at \u20b927.5 lakh and international offers crossing \u20b950 lakh. Pay typically rises to \u20b922\u201340 LPA at 5\u20138 years of experience and crosses \u20b91 crore at partner or CFO level.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Every commerce student weighing up Chartered Accountancy eventually asks the same blunt question: what does it actually pay? The honest answer is that CA salary in India is not one number but a wide band that shifts with your experience, employer, specialisation, articleship quality and city. What makes this profession unusual is how well documented that band is. The Institute of Chartered Accountants of India (ICAI) runs official campus placement drives several times a year and publishes verified data on vacancies, offers and packages, something almost no other Indian qualification does.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That data matters because it cuts through social-media noise. ICAI Secretary Jai Kumar Batra went on record on 1 May 2026 confirming an average starting package of \u20b912\u201313 lakh per annum for qualified CAs, directly rebutting a widely circulated claim that freshers were joining on \u20b93\u20135 LPA. The same drive put 8,911 vacancies in front of just 5,834 candidates roughly 1.5 jobs per qualified CA. The 65th drive, launched on 3 August 2026, opened with 5,339 vacancies from 78 organisations across 29 interview centres.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This guide breaks down what a Chartered Accountant salary in India looks like at every stage: fresher packages, monthly take-home, experience bands, Big 4 versus industry, city premiums, and the degree decision that quietly shapes all of it.<\/span><\/p>\n<h2><b>What Is the Average CA Salary in India in 2026?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The average CA salary in India in 2026 sits at roughly \u20b912\u201313 LPA for freshly qualified professionals placed through ICAI, and in a broader \u20b910\u201318 LPA range once you widen the lens to all practising CAs across firms and industry.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Three reference points are worth holding on to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ICAI campus average, 64th drive (April\u2013May 2026): \u20b913.00 lakh per annum<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ICAI campus average, 62nd drive (August\u2013September 2025): \u20b912.88 lakh per annum<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Highest domestic offer, 63rd drive (December 2025\u2013January 2026): \u20b932.33 lakh per annum<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Note the gap between &#8220;ICAI campus average&#8221; and &#8220;what most CAs actually earn&#8221;. Campus placement attracts large recruiters with structured pay bands, so it skews upward. A CA who joins a mid-sized practice in a Tier-2 city, or who sets up independently, will often start at \u20b96\u20139 LPA but with a far higher long-term ceiling once a client base builds.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; font-family: Arial, sans-serif;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 900px; font-size: 14px; color: #222;\">\n<thead>\n<tr style=\"background: #2f6497; color: #ffffff;\">\n<th style=\"padding: 14px 10px; border: 1px solid #b8c7d8; text-align: left; width: 16%;\">Placement<br \/>\nDrive<\/th>\n<th style=\"padding: 14px 10px; border: 1px solid #b8c7d8; text-align: left; width: 17%;\">Period<\/th>\n<th style=\"padding: 14px 10px; border: 1px solid #b8c7d8; text-align: left; width: 32%;\">Key Numbers<\/th>\n<th style=\"padding: 14px 10px; border: 1px solid #b8c7d8; text-align: left; width: 18%;\">Average CTC<\/th>\n<th style=\"padding: 14px 10px; border: 1px solid #b8c7d8; text-align: left; width: 17%;\">Highest Domestic<br \/>\nOffer<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top; font-weight: 600;\">62nd Campus Placement<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">Aug\u2013Sep 2025<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">Peak offer rose sharply the following cycle<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">\u20b912.88 LPA<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">\u20b926.60 LPA<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top; font-weight: 600;\">63rd Campus Placement<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">Dec 2025 \u2013 Jan 2026<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">2,480 jobs offered, 145+ recruiters<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">\u2248 \u20b912.5 LPA<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">\u20b932.33 LPA<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top; font-weight: 600;\">64th Campus Placement<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">Apr\u2013May 2026<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">183 organisations, 2,570 offers, 8,911 vacancies vs 5,834 candidates<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">\u20b913.00 LPA<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">\u20b927.50 LPA<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top; font-weight: 600;\">65th Campus Placement<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">From 3 Aug 2026<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">78 organisations in Phase 1, 5,339 vacancies, 6,399 candidates registered<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">Results awaited<\/td>\n<td style=\"padding: 12px 10px; border: 1px solid #c8d5e2; vertical-align: top;\">Results awaited<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Read More: <\/strong><a href=\"https:\/\/online.jnujaipur.ac.in\/blogs\/online-it-courses-after-12th\/\" target=\"_blank\" rel=\"noopener\"><strong>Online IT Courses After 12th: Fees, Eligibility, Salary &amp; Career Scope in 2026<\/strong><\/a><\/p>\n<h2><b>CA Salary for Freshers in India<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">CA salary for freshers depends on four things far more than most aspirants expect: the quality of the firm where you completed articleship, whether you cleared both groups in the first attempt, whether you enter through ICAI campus placement or direct hiring, and the city you join in.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The first of these is chronically underrated. Two CAs who qualified in the same month can be separated by \u20b95 lakh in their first offer purely because one spent three years doing statutory audit for listed companies while the other spent three years on small-business bookkeeping. Recruiters read the articleship firm as a proxy for exposure, and they price it accordingly.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; font-family: Arial, sans-serif;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 850px; font-size: 14px; color: #222;\">\n<thead>\n<tr style=\"background: #2f6497; color: #ffffff;\">\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 38%;\">Fresher Profile<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 25%;\">Indicative Annual CTC<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 37%;\">Typical Entry Roles<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">ICAI campus placement (average)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b912 \u2013 \u20b913 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Audit Associate, Tax Associate<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Rank holders \/ first-attempt with strong articleship<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b914 \u2013 \u20b920 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Deals, Transfer Pricing, Risk Advisory<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Big 4 direct hire<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b99 \u2013 \u20b914 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Statutory Audit, Assurance, Direct &amp; Indirect Tax<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Banking, NBFC &amp; fintech entry roles<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b910 \u2013 \u20b918 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Credit Analyst, Financial Analyst, Treasury<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Mid-size and boutique CA firms<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b96 \u2013 \u20b99 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Audit Executive, Accounts Executive<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Multiple attempts \/ limited articleship exposure<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b95 \u2013 \u20b98 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Finance Executive, Accounts Executive<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Article assistant (stipend, during training)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b91.5 \u2013 \u20b94.2 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Article Trainee<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><b>CA Salary Per Month: What Actually Reaches Your Bank Account<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">CTC and take-home are different animals, and this is where most first-year expectations break. A \u20b913 LPA package does not put \u20b91.08 lakh a month in your account. Employer provident fund, gratuity provision, insurance premiums, deferred variable pay and income tax all sit between the headline figure and your bank balance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As a working rule, monthly in-hand lands at roughly 62\u201372% of CTC divided by twelve for packages in the \u20b98\u201325 LPA band. The ratio tightens further up the ladder, because senior packages carry a larger variable and long-term-incentive component. Here is what CA salary per month looks like in practice.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; font-family: Arial, sans-serif;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 850px; font-size: 14px; color: #222;\">\n<thead>\n<tr style=\"background: #2f6497; color: #ffffff;\">\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 24%;\">Career Stage<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 23%;\">Annual CTC<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 26%;\">Approx. Monthly In-Hand<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 27%;\">Typical Designation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Article assistant<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b91.5 \u2013 \u20b94.2 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b912,000 \u2013 \u20b935,000<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Article Trainee<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Fresher CA (0\u20131 year)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b98 \u2013 \u20b913 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b955,000 \u2013 \u20b980,000<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Audit \/ Tax Associate<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Early career (2\u20134 years)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b914 \u2013 \u20b922 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b985,000 \u2013 \u20b91.3 lakh<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Senior Associate, Assistant Manager<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Mid-level (5\u20138 years)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b922 \u2013 \u20b940 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b91.3 \u2013 \u20b92.3 lakh<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Manager, Financial Controller<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Senior (9\u201314 years)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b940 \u2013 \u20b970 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b92.3 \u2013 \u20b93.8 lakh<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Senior Manager, Associate Director<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Leadership (15+ years)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b970 LPA \u2013 \u20b91 Cr+<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b94 lakh and above<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Partner, CFO, Finance Director<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-weight: 400;\">The pattern in that table is the single most important thing to understand about this career. Growth is slow for the first two years, then steepens sharply between years three and eight, the window in which most CAs either specialise or plateau. Professionals who move into transfer pricing, mergers and acquisitions, valuations, forensic audit or Ind AS and IFRS reporting during that window tend to double their package by year six. Those who stay in generalist compliance work typically do not.<\/span><\/p>\n<p><strong>Know More:\u00a0<a href=\"https:\/\/online.jnujaipur.ac.in\/blogs\/types-of-university-in-india-guide\/\" target=\"_blank\" rel=\"noopener\">Types of University in India: Which One Fits a Student Best?<\/a><\/strong><\/p>\n<h2><b>CA Salary in Big 4 vs Industry, PSUs and Practice<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">CA salary in Big 4 firms is the most searched comparison in this entire topic, and for good reason: Deloitte, PwC, EY and KPMG remain the largest single employers of newly qualified CAs in India, hiring across statutory audit, assurance, direct and indirect tax, risk, deals and consulting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Big 4 entry packages typically sit at \u20b99\u201314 LPA, with managerial roles at four to six years reaching \u20b922\u201335 LPA. What you buy with those numbers is credibility and pace, large listed clients, structured training, and a brand that opens doors for the next fifteen years. What you pay is hours, particularly through the January-to-May audit season. Industry roles usually offer better balance, sometimes at the cost of a slightly slower ceiling in the early years.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; font-family: Arial, sans-serif;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 950px; font-size: 14px; color: #222;\">\n<thead>\n<tr style=\"background: #2f6497; color: #ffffff;\">\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 26%;\">Employer Type<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 18%;\">Fresher CTC<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 19%;\">Mid-Level (5\u20138 yrs)<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 37%;\">The Real Trade-Off<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Big 4 \u2014 Deloitte, PwC, EY, KPMG<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b99 \u2013 \u20b914 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b922 \u2013 \u20b935 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Fastest learning curve and strongest brand equity; long audit-season hours<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Banking, NBFC &amp; financial services<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b911 \u2013 \u20b920 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b925 \u2013 \u20b945 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Highest early pay and regulatory depth; high-pressure, target-driven culture<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">GCCs, consulting &amp; IT finance<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b99 \u2013 \u20b915 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b920 \u2013 \u20b938 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Global exposure and IFRS work; roles can become process-heavy<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">FMCG &amp; manufacturing<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b98 \u2013 \u20b913 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b918 \u2013 \u20b932 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Genuine business-partnering and balanced hours; slower early pay growth<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">PSUs &amp; regulators (RBI, SEBI, PFC)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b98 \u2013 \u20b918 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Structured pay scales<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Security, pension and non-cash benefits; capped upside and slower mobility<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Startups &amp; PE-backed firms<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b910 \u2013 \u20b916 LPA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b920 \u2013 \u20b930 LPA + ESOPs<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Equity upside and broad ownership; genuine volatility risk<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Independent practice<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b93 \u2013 \u20b98 LPA (Yr 1\u20132)<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b915 LPA \u2013 uncapped<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">Slowest start of any route; by far the highest long-term ceiling<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><b>Why City Still Moves the Number<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Geography changes CA salary in India more than most students expect. Mumbai commands a clear premium as the country\u2019s financial capital, thanks to the concentration of Big 4 offices, BFSI headquarters and investment banks. Entry-level roles there commonly land in the \u20b911\u201318 LPA range against the national fresher benchmark, and the gap widens with seniority mid-level professionals with around five years of experience often earn \u20b925\u201345 LPA in the city.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bengaluru runs a close second, driven by global capability centres and tech-finance roles, followed by Delhi NCR with its consulting firms and PSU headquarters. Hyderabad and Pune are catching up on the back of shared-services expansion. In Tier-2 cities including Jaipur, Lucknow and Indore, fresher packages typically sit at \u20b96\u201310 LPA lower on paper, but the cost-of-living difference means disposable income is often comparable, and independent practice is considerably easier to build.<\/span><\/p>\n<p><strong>Know More:\u00a0<a href=\"https:\/\/online.jnujaipur.ac.in\/blogs\/what-is-ioa-accreditation\/\" target=\"_blank\" rel=\"noopener\">What Is IoA Accreditation and Why Does It Matter for Students?<\/a><\/strong><\/p>\n<h2><b>Seven Factors That Decide Your CA Salary in India<\/b><\/h2>\n<h3><b>1. Attempts and rank<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">First-attempt passouts and rank holders receive visibly stronger opening offers, particularly through ICAI campus placement. This effect fades within two to three years, once performance and specialisation take over as the primary drivers.<\/span><\/p>\n<h3><b>2. Articleship firm quality<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Three years of listed-company statutory audit is priced differently from three years of small-business compliance. Choose the articleship firm as carefully as you choose the qualification.<\/span><\/p>\n<h3><b>3. Specialisation<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Generalist audit and compliance sit at the lower end of every band. Transfer pricing, financial due diligence, M&amp;A advisory, valuations, forensic audit and IFRS conversion consistently command a premium.<\/span><\/p>\n<h3><b>4. Employer type and size<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The same job title pays very differently at a Big 4 firm, a listed manufacturer, a PSU and a Series-B startup. Match the employer to the life you want, not only to the number.<\/span><\/p>\n<h3><b>5. City<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Mumbai, Bengaluru and Delhi NCR pay 20\u201340% above Tier-2 benchmarks \u2014 partially, not fully, offset by living costs.<\/span><\/p>\n<h3><b>6. Post-qualification skills<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ind AS and IFRS fluency, SAP FICO or Oracle exposure, Power BI, advanced financial modelling and GST litigation experience are the skills that move a CA from the middle of a pay band to the top of it.<\/span><\/p>\n<h3><b>7. Your underlying degree<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This one gets ignored, and it costs people money. Read on.<\/span><\/p>\n<h2><b>CA vs ACCA vs MBA Finance: Which Pays More?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In purely domestic roles during the early years, Indian CAs generally out-earn ACCA professionals, because CA remains the qualification legally required for statutory audit and tax representation under Indian law. ACCA becomes more competitive in international finance, IFRS reporting and global capability centres, where its curriculum is a closer fit and it is a far more flexible route for students who want to work abroad. If you are weighing the two, our detailed breakdown of ACCA salary in India covers those bands in full.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An MBA in finance is a different instrument again. It rarely beats CA on technical pay in the first five years, but it broadens the exit options considerably \u2014 FP&amp;A leadership, strategy, investment banking, corporate development and eventually CFO tracks. This is why a growing number of qualified CAs add a management degree between years three and seven, when the technical ceiling starts to feel closer than the commercial one.<\/span><\/p>\n<p><strong>Know More: <a href=\"https:\/\/online.jnujaipur.ac.in\/blogs\/types-of-indexes-in-sql-server\/\" target=\"_blank\" rel=\"noopener\">Types of Indexes in SQL Server: All 12 Types Explained with Syntax (2026)<\/a><\/strong><\/p>\n<h2><b>Why Your Degree Still Shapes Your Chartered Accountant Salary in India<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Here is the uncomfortable part that most CA salary guides skip. The pass rate at CA Final has historically hovered in the single digits to low teens per group. That is not an argument against attempting it, the rewards are clearly documented above but it is a strong argument for not putting all your eligibility in one basket.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A significant number of aspirants quietly drop or defer their graduation to focus on CA Final. It feels efficient. It is expensive. A recognised bachelor\u2019s degree is a hard filter for PSU and public-sector bank roles, for most overseas work visas, for postgraduate study, and for a large share of MNC finance applications. Without it, a candidate who has cleared CA Intermediate but not Final has very little to show a recruiter.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The practical answer is to run both tracks at once. An online or distance B.Com is designed for exactly this: recorded lectures, 24\u00d77 LMS access, self-paced self-learning material and flexible examinations that do not collide with articleship hours or CA attempt cycles. You finish articleship with a degree already in hand and if CA Final takes an extra attempt or two, your employability never depended on it alone.<\/span><\/p>\n<h2><b>How JNU Jaipur Online Supports a CA Career Plan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/online.jnujaipur.ac.in\/\" target=\"_blank\" rel=\"noopener\">Jaipur National University<\/a><\/strong> (JNU Jaipur), established in 2007 through an ordinance of the Government of Rajasthan, is one of Rajasthan\u2019s leading self-financed private universities. It is approved by the UGC under Section 2(f), holds NAAC A+ accreditation, and its online and distance programmes are <strong><a href=\"https:\/\/online.jnujaipur.ac.in\/recognition\" target=\"_blank\" rel=\"noopener\">UGC-DEB entitled<\/a><\/strong>, the recognition that matters when an employer or a foreign university verifies your degree. The India Today Group has placed it second in Rajasthan, and the university reports 100+ hiring partners and a student community of over 80,000.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For a CA aspirant, the relevant part is the delivery model. JNU Online runs entirely through its own LMS with 24\u00d77 access to recorded sessions and self-learning material, admissions in January and July sessions, and a fee structure well below most private online universities which matters when you are already paying ICAI registration, coaching and exam fees.<\/span><\/p>\n<div style=\"width: 100%; overflow-x: auto; font-family: Arial, sans-serif;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 950px; font-size: 14px; color: #222;\">\n<thead>\n<tr style=\"background: #2f6497; color: #ffffff;\">\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 22%;\">Programme<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 13%;\">Duration<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 15%;\">Programme Fee<\/th>\n<th style=\"padding: 12px 10px; border: 1px solid #c5d3e0; text-align: left; width: 50%;\">Best Suited For<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Online B.Com<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">3 years<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b967,200<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; line-height: 1.5;\">CA Foundation and Intermediate students who need a UGC-DEB entitled commerce degree running alongside articleship, with a syllabus that overlaps CA accounting, taxation and law papers<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Distance B.Com<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">3 years<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b942,000<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; line-height: 1.5;\">Budget-conscious CA aspirants who want the lowest-cost recognised commerce degree while devoting maximum hours to CA preparation<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Online BBA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">3 years<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b91,04,160<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; line-height: 1.5;\">Students targeting corporate finance, consulting and management-track roles who want a broader business grounding alongside CA<\/td>\n<\/tr>\n<tr style=\"background: #f1f5f9;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Online MBA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">2 years<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b91,11,550<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; line-height: 1.5;\">Qualified CAs at the three-to-seven-year mark aiming at FP&amp;A leadership, strategy, business partnering and CFO-track roles<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; font-weight: 600;\">Distance MBA<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">2 years<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top;\">\u20b956,000<\/td>\n<td style=\"padding: 11px 10px; border: 1px solid #cbd7e3; vertical-align: top; line-height: 1.5;\">Working CAs who want a recognised postgraduate management degree at the lowest possible cost and time commitment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The pairing that makes the most sense for most readers of this guide is straightforward: an online B.Com through articleship, then a management degree once you have qualified and want to move from technical work toward commercial leadership. It is the same sequence a large share of Indian CFOs actually followed.<\/p>\n<h2><b>A Realistic CA Career and Salary Timeline<\/b><\/h2>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Years 0\u20133 (articleship + CA Final): \u20b912,000\u2013\u20b935,000 per month as a stipend, while completing a B.Com in parallel.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Year 3\u20134 (newly qualified): \u20b98\u201313 LPA through campus or direct hiring; \u20b914\u201320 LPA for rank holders and strong articleship profiles.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Years 5\u20138: \u20b922\u201340 LPA. This is the specialisation window \u2014 the decisions made here set the next decade\u2019s ceiling.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Years 9\u201314: \u20b940\u201370 LPA as Senior Manager, Financial Controller or Associate Director. Many add an MBA here.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Year 15 onward: \u20b970 LPA to \u20b91 crore and beyond as Partner, CFO or Finance Director; independent practice becomes uncapped.<\/span><\/li>\n<\/ol>\n<h2><b>Frequently Asked Questions About CA Salary in India<\/b><\/h2>\n<h3><b>What is the average CA salary in India in 2026?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The average CA salary in India in 2026 is \u20b912\u201313 LPA for newly qualified professionals placed through ICAI campus placements. The 64th Campus Placement Programme (April\u2013May 2026) recorded an average CTC of \u20b913 lakh, a highest domestic offer of \u20b927.5 lakh, and international offers crossing \u20b950 lakh.<\/span><\/p>\n<h3><b>What is the CA salary for freshers in India?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">CA salary for freshers ranges from \u20b95\u20138 LPA for candidates with multiple attempts and limited articleship exposure, to \u20b914\u201320 LPA for rank holders with strong Big 4 or listed-company articleship. The ICAI campus average of \u20b912\u201313 LPA is the most reliable single benchmark.<\/span><\/p>\n<h3><b>What is a CA salary per month in India?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A fresher CA on a \u20b98\u201313 LPA package typically takes home \u20b955,000\u2013\u20b980,000 per month after deductions. CA salary per month rises to \u20b91.3\u20132.3 lakh at five to eight years of experience and \u20b94 lakh and above at partner or CFO level.<\/span><\/p>\n<h3><b>What is the CA salary in Big 4 firms?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">CA salary in Big 4 firms \u2014 Deloitte, PwC, EY and KPMG starts at \u20b99\u201314 LPA for freshers and reaches \u20b922\u201335 LPA for managerial roles at four to six years of experience. Mid-to-senior Big 4 professionals report an average of roughly \u20b922 lakh.<\/span><\/p>\n<h3><b>How much does a CA earn after 5 years?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A Chartered Accountant with five years of post-qualification experience typically earns \u20b922\u201340 LPA, depending on employer type, specialisation and city. Professionals in transfer pricing, M&amp;A advisory or BFSI roles sit at the upper end of that band.<\/span><\/p>\n<h3><b>Which city pays the highest CA salary in India?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Mumbai pays the highest, with fresher roles commonly at \u20b911\u201318 LPA and mid-level roles at \u20b925\u201345 LPA, because of its concentration of Big 4 offices, BFSI headquarters and investment banks. Bengaluru and Delhi NCR follow closely.<\/span><\/p>\n<h3><b>Can I do an online B.Com while preparing for CA?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. An online or distance B.Com is specifically designed to run alongside articleship and CA preparation, using recorded lectures, 24\u00d77 LMS access and flexible examination schedules. JNU Jaipur Online offers a UGC-DEB entitled online B.Com at \u20b967,200 for three years.<\/span><\/p>\n<h3><b>Is an online B.Com from JNU Jaipur valid for jobs and higher studies?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. Jaipur National University is UGC-approved under Section 2(f) and NAAC A+ accredited, and its online and distance programmes are UGC-DEB entitled. As per UGC norms, such degrees carry the same validity as on-campus degrees for employment and further study.<\/span><\/p>\n<h3><b>Does a CA earn more than an MBA in finance?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">In the first five years, CAs generally out-earn MBA finance graduates outside the top-tier business schools, because the qualification is technically specialised and legally required for audit work. Beyond that point, an MBA widens access to strategy, FP&amp;A leadership and CFO-track roles, which is why many CAs add one later.<\/span><\/p>\n<h2><b>The Bottom Line<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The numbers make a strong case. CA salary in India starts at \u20b912\u201313 LPA on average through ICAI placements, reaches \u20b922\u201340 LPA in the mid-career window, and crosses \u20b91 crore at leadership level, in a profession where ICAI\u2019s own data currently shows more vacancies than qualified candidates. What that headline hides is how much of the outcome is decided by choices around the qualification rather than the qualification itself: your articleship firm, your specialisation, your city, and whether you kept a recognised degree running alongside your attempts.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are still in the CA Foundation or Intermediate stage, the highest-leverage decision available to you right now is not which coaching class to join. It is making sure that three years from now you hold a graduate degree regardless of how the exams go. A UGC-DEB entitled online B.Com from Jaipur National University Online costs \u20b967,200, fits around articleship hours, and removes the single biggest downside risk in the entire CA pathway.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Ready to start?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Applications for the January and July sessions are open at JNU Jaipur Online, with a 10% Early Bird Scholarship on the programme fee. Explore the online B.Com programme or speak to an admissions counsellor at +91 8823999275.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Follow Us<\/strong>:\u00a0<a href=\"https:\/\/www.facebook.com\/OnlineJNU\/\" target=\"_blank\" rel=\"noopener\">Facebook<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.instagram.com\/jnu.online\/\" target=\"_blank\" rel=\"noopener\">Instagram<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A newly qualified Chartered Accountant in India earns \u20b912\u201313 LPA on average through ICAI campus&#8230;<\/p>\n","protected":false},"author":1,"featured_media":856,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[227],"class_list":["post-855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-ca-salary-in-india","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/posts\/855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/comments?post=855"}],"version-history":[{"count":1,"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/posts\/855\/revisions"}],"predecessor-version":[{"id":857,"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/posts\/855\/revisions\/857"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/media\/856"}],"wp:attachment":[{"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/media?parent=855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/categories?post=855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/online.jnujaipur.ac.in\/blogs\/wp-json\/wp\/v2\/tags?post=855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}