Considering the digital revolution taking place across the globe, the Institute of Chartered Accountants of India (ICAI) considered the need for development of digital platform wherein articled trainees can record their attendance and task performed in the form of E-Diary. The digital platform has been introduced and made mandatory for CA students commencing practical training w.e.f. 1st January, 2026. E-Diary for students and members, leveraging technology to bring uniformity, transparency and digitally monitoring of articled training.
This initiative of ICAI Board of Studies and Members and Student Services Directorate is designed to map skills, ensure consistent training standards and improve transparency, in line with ICAI’s competency framework for a future-ready profession.
Key Features:
- Structured Digital Recording: Daily attendance and task performed by the articled trainee recorded digitally, the moment it is entered in system; stipend details once paid, recorded and would display.
- Fortnightly Submission & Verification: Submission of task performed by the trainees would be on fortnightly basis. The system validates completeness Principals review, suggest changes in task performed by trainee, trainee has to carry out the suggested changes within seven days and re-submit. Within next seven days principal has to approved, after that it would considered deemed approval.
- Edit & Track: Students can access past entries, make changes as suggested by the principal, edit or delete entries before submission and track approval status.
- SSP-Based Login: Students access the E-Diary through their Self-Service Portal (SSP) credentials.
- Process Integration: The platform links with Form 109 and aligns records with ICAI training guidelines.
On this digital initiative, CA. Charanjot Singh Nanda, President, ICAI, said
“The E-Diary will be a digitally approved and authenticated record of an articled trainee’s practical experience. It enables students to clearly demonstrate the tasks performed during training and the areas in which they have developed expertise. This digital platform will not only save valuable manhours for both principals and students but also brings greater transparency, timely approvals and helps identify new and emerging areas of training, making articled training more structured, efficient, and future-ready.”
Benefits to CA Students
- Uniform Training Quality: Would ensure in imparting standardized training to article trainee across all spheres and consistent learning outcome for all trainees.
- Self-Monitoring & Skill Mapping: Articled Trainee can review the task performed, identify the learning gaps and focus on other area of training which are relevant in the present context.
- Awareness & Professional Growth: Regular reflection on tasks performed, enhances understanding of practical competencies. Maintaining E-Diary tells both the articled trainee and principal, how many hours articled trainee spent in auditing, taxation and consultancy services etc. and for new areas of training secondment can be considered by the principal. Through E-diary principal can also assess the areas where articled trainee has expertise so that assignment can be easily assigned and completed in a time bound manner.
- Administrative Ease: Simplifies stipend proof digitally, leave tracking, and completion formalities; reduces paperwork for both trainee and principal.
Benefits to CA Principals
- Enhanced Oversight & Monitoring: Real-time visibility into attendance, profile, task assigned/performed, and supports effective mentoring.
- Quality Assurance: Data-driven insights help prioritise training areas, address weaknesses, and monitor individual or batch performance.
Reduced Administrative Burden: Digital approvals, MIS reports, and system alerts streamline compliance, replacing manual diaries.
