ICAI makes E-Diary mandatory for CA students from January 2026: Here’s how the platform will track training, tasks and stipend

ICAI makes E-Diary mandatory for CA students from January 2026

The Institute of Chartered Accountants of India (ICAI) has introduced a digital platform called E-Diary for all CA students commencing practical training from 1st January 2026. Through this platform, an articled trainee can keep a digital record of their daily attendance, work done, and stipend details, hence creating an open and standardized record of practical training.In an official release, ICAI said that the initiative aims at skill mapping, maintaining uniform standards of training, and correlating the practical experience with the competency framework of the institute for a future, ready profession.

How the E-Diary works

The E-Diary is a digital platform that allows articled trainees to record their daily attendance and tasks performed in real time. Anytime a trainee inputs a task or changes attendance, it gets saved automatically in the system. Similarly, once a stipend has been paid, the details are also recorded and shown during the first fortnight, thus giving a transparent digital record of the payments.Trainees are required to submit their work every fortnight. The system automatically checks entries for completeness and flags any missing information. After submission, the principal reviews the entries, suggests any necessary changes, and the trainee must update them within seven days. The principal then has seven days to approve the revised entries. If no action is taken by the principal within this period, the submission is considered deemed approved.Students can access past entries at any time, make edits as suggested by the principal, and track the status of approvals digitally. The platform keeps all records safe and easy to access using the student’s Self-Service Portal (SSP) login. The E-Diary also connects with Form 109 for training termination, if needed, and follows ICAI training rules, making sure all practical training is recorded correctly and consistently.By digitising this process, ICAI aims to standardise practical training, reduce paperwork, and provide both students and principals with real-time visibility into tasks, attendance, and skill development.

Benefits for CA students

The E-Diary ensures uniform training quality across all trainees and allows students to monitor their own skills, identify learning gaps, and focus on relevant areas of practical experience. Maintaining the diary helps students and principals track hours spent on auditing, taxation, consultancy, and other services. The platform also reduces paperwork by simplifying stipend proof, leave tracking, and completion formalities.

Benefits for CA principals

Principals can see trainees’ attendance and tasks in real time, which helps them guide and mentor students better. The system also shows areas where trainees need more practice, making it easier for principals to assign work. Approving tasks and generating reports is simpler, so there is less need for manual diaries.

ICAI President on the initiative

CA Charanjot Singh Nanda, President of ICAI, said: “The E-Diary will be a digitally approved and authenticated record of an articled trainee’s practical experience. It enables students to demonstrate the tasks performed and areas of expertise. The platform saves time, ensures timely approvals, and helps identify new training areas, making articled training more structured and efficient.”

About ICAI

The Institute of Chartered Accountants of India is a statutory body established under the Chartered Accountants Act, 1949, for regulating and developing the profession in India. It operates under the Ministry of Corporate Affairs, Government of India, and has over 15 lakh members and students. ICAI has 5 regional councils, 185 branches in India, and a global presence in 47 countries through 54 overseas chapters and 31 representative offices.