The Institute of Chartered Accountants of India (ICAI) has mandated a Digital Practical Training Diary, known as the E-Diary, for all chartered accountancy students. This new requirement applies to students beginning their articled training from January 1, 2026 . The E-Diary aims to standardize practical training and manage stipend tracking online.
ICAI stated the E-Diary will enhance oversight of articled training. It seeks to ensure consistent learning outcomes across firms and reduce manual record-keeping. The system will also digitally reflect stipend details for trainees.
ICAI President Charanjot Singh Nanda confirmed the E-Diary will serve as an authenticated digital record of training. Nanda stated it would improve transparency in articled engagement and identify new areas of professional exposure. The system also simplifies administrative processes for both students and training principals.
How the E-Diary Works
The E-Diary provides a structured digital platform for articled trainees. Students must record their daily attendance and the nature of work performed. Entries are captured instantly and are time-stamped, creating a verifiable record.
- Daily Recording: Trainees log attendance and tasks each day.
- Fortnightly Submission: Work details are submitted every two weeks for review.
- Principal Review: Principals review submissions within set timelines. They can suggest changes or approve entries. Approvals are automatically granted if not acted upon within the defined timeframe.
- Student Access: Students can edit entries and track approval status. They access the platform using their Self-Service Portal (SSP) credentials.
The E-Diary system aligns with ICAI’s training regulations. It links with Form 109 where applicable and integrates stipend details digitally.
Benefits of the Digital Training Diary
The ICAI developed the E-Diary through its Board of Studies (Operations), in coordination with members and the Student Services Directorate. It intends to bring consistency in monitoring training progress nationwide.
For Chartered Accountancy Students:
- Structured Records: Provides an authenticated digital record of practical training exposure.
- Skill Identification: Helps students understand their practical competencies and identify skill gaps.
- Simplified Administration: Streamlines administrative processes, including stipend records, leave tracking, and training completion.
- Uniform Learning: Regular review of work exposure aims to improve consistency in learning outcomes.
For CA Principals:
- Real-time Visibility: Offers immediate insight into trainee attendance and tasks performed.
- Effective Mentoring: Supports better guidance and quality assurance of training.
- Performance Monitoring: Helps identify skill gaps, prioritize training areas, and monitor individual or batch performance.
- Reduced Administrative Burden: Digital approvals, Management Information System (MIS) reports, and system alerts replace manual record-keeping.