ICAI Introduces Mandatory E-Diary for Chartered Accountancy Students Starting 2026

The Institute of Chartered Accountants of India (ICAI) has announced that from January 1, 2026, all Chartered Accountancy students will be required to use a digital practical training diary, known as the e-diary. This initiative aims to enhance the monitoring of articleship training, ensure uniformity across firms, and reduce reliance on manual records. The e-diary will serve as a centralized platform for trainees to log their attendance and tasks, providing verified data on their practical training. ICAI President Charanjot Singh Nanda highlighted the benefits of this system, including improved transparency and streamlined administrative processes for both students and principals. The e-diary is expected to significantly enhance the quality of training and help identify skill gaps.

By Ambika Singh Jan 10, 2026, 13:01 IST

ICAI Mandates Digital Practical Training Diary

ICAI Announcement: The Institute of Chartered Accountants of India (ICAI) has announced that starting January 1, 2026, all Chartered Accountancy (CA) students will be required to use a digital practical training diary, known as the e-diary, during their articleship training.

Purpose of the E-Diary: The ICAI aims to enhance the oversight of articleship training, ensure consistency in training quality across various firms, minimize dependence on manual documentation, and digitally track stipend-related information.

Enhancing Structure and Transparency in Training:
This initiative is designed to make practical training more organized and transparent, aligning it with the profession's evolving demands. The e-diary will act as a centralized digital platform for trainees to log their daily attendance and task details.

This system will provide timely, verified data on practical training, serving as digital evidence of students' work experience.

Development of the E-Diary Platform:
The e-diary has been created by the ICAI's Board of Studies (Operations) in partnership with the Members and Student Services Directorate. It is aligned with the ICAI's Competency-Based Training Framework to ensure consistent monitoring and evaluation of articleship training nationwide.

Insights from the ICAI President:
Charanjot Singh Nanda, the ICAI President, emphasized that the e-diary will serve as a credible digital record of articleship training. This will enhance transparency in the activities of article trainees and help identify new areas for professional exposure. He noted that this system will ease administrative tasks for both students and their supervisors.

Functionality of the ICAI E-Diary:
Article trainees will use the e-diary to digitally log their daily attendance and task details. All entries will be timestamped automatically. Trainees will submit their work details for review every two weeks, allowing the principal to provide feedback and approve entries within a set timeframe. If no approval is given within this period, the entries will be deemed approved automatically.

Features Available to Students:

Ability to edit their entries

Ability to monitor approval status

Access to the e-diary via the Self-Service Portal (SSP) login

This system will comply with ICAI's Training Regulations and will be linked to Form 109 where applicable, also displaying stipend-related information digitally.

Improving Training Quality and Identifying Skill Gaps:
The ICAI believes that the e-diary will standardize training and learning outcomes. It will enable regular assessments of work experience, help identify skill gaps, and prioritize training needs. Additionally, it will streamline administrative tasks such as stipend tracking, leave management, and training completion.

Advantages for CA Principals:
CA Principals will gain real-time insights into their article trainees' attendance and work performance through this platform. This will enhance mentoring, quality assurance, and training oversight. Digital approvals, management information system (MIS) reports, and system alerts will reduce the need for manual record-keeping, thus alleviating administrative burdens.