The Institute of Chartered Accountants of India (ICAI) has introduced a digital platform in the form of E-Diary for articled trainees to record their attendance and the task performed. The move aims to bring uniformity, transparency and digitally monitoring of articled training. The diary has been made mandatory for CA students who start their practical training from January 1, 2026.
The system will allow digital recording of stipend details, which will be displayed during the first fortnight of payment. Trainees will submit tasks performed on a fortnightly basis, which will be validated by the system for completeness. Principals will review the submissions, suggest changes if needed and trainees will have to make the necessary changes within seven days and re-submit. It will also allow trainees to access past entries, make changes as suggested by the principal, edit or delete entries before submission and track approval status.
The system is integrated with the Self-Service Portal (SSP), allowing trainees to access the E-Diary through their SSP credentials. The platform is also linked with Form 109 (termination, if applicable) and aligns records with ICAI training guidelines.
How will the system benefit 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.
