ICAI Introduces Mandatory E-Diary to Track Attendance and Tasks of CA Trainees

The Institute of Chartered Accountants of India (ICAI) has launched a mandatory digital E-Diary system for all articled trainees beginning their practical training from January 1, 2026. This new initiative replaces the traditional manual diary with a fully digital platform designed to record attendance, daily tasks, and stipend details in a transparent and standardized manner. The move is part of ICAI's broader efforts to modernize articled training, ensure uniformity across firms, and enhance accountability for both trainees and principals.

Under the E-Diary system, trainees will be required to submit details of tasks performed on a fortnightly basis through the Self-Service Portal (SSP), using their existing login credentials. The platform automatically validates entries for completeness before they are forwarded to the respective principal for review. Principals can suggest modifications, approve submissions, or request revisions, with trainees given seven days to make the necessary changes and resubmit. Trainees also retain the flexibility to access past records, edit or delete entries before final submission, and track the real-time status of approvals. The system is integrated with key ICAI processes, including Form 109 for training termination where applicable, ensuring seamless alignment with existing training regulations.

The introduction of the E-Diary is expected to deliver significant benefits to articled trainees. It promotes uniform training quality across the country, enabling consistent learning outcomes regardless of the firm or location. Trainees gain greater self-monitoring capabilities, allowing them to review completed tasks, identify skill gaps, and focus on areas needing improvement. Regular reflection through the digital diary also fosters deeper awareness of practical competencies and professional growth. Additionally, the platform provides clear visibility into the number of hours spent on core areas such as auditing, taxation, and consultancy, helping principals recommend secondment opportunities when exposure to new domains is required.

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For principals, the E-Diary offers enhanced oversight through real-time monitoring of attendance, task assignments, and performance. The system generates data-driven insights and management information system (MIS) reports that assist in mentoring, identifying training weaknesses, and assigning work more efficiently based on a trainee’s demonstrated expertise. By digitizing stipend proof, leave records, and completion formalities, the platform substantially reduces paperwork and administrative burden for both parties, replacing outdated manual processes with streamlined digital compliance.

This reform marks a significant step toward digitization in chartered accountancy training in India. By bringing greater transparency, efficiency, and structure to the three-year articled training period, ICAI aims to better prepare future chartered accountants for the demands of a rapidly evolving professional landscape. The mandatory rollout from 2026 is anticipated to set a new benchmark for practical training standards across the profession.

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