The Institute of Chartered Accountants of India (ICAI) has launched a transformative digital initiative for future chartered accountants. Starting 1st January 2026, all CA students commencing their mandatory practical training will be required to use a new online platform named the E-Diary. This move aims to replace traditional paper records with a standardized, transparent, and real-time digital log of an articled trainee's journey.
How the New E-Diary Platform Functions
The E-Diary is designed as a real-time digital logbook accessible via the student's Self-Service Portal (SSP). Articled trainees must record their daily attendance and tasks performed directly into the system, with entries saved automatically. A key feature is the fortnightly submission cycle. Trainees submit their work every two weeks, and the system automatically checks for completeness, flagging any missing details.
Once submitted, the principal or mentor reviews the entries. They can suggest changes, which the trainee must update within seven days. The principal then has another seven days to grant final approval. Notably, if the principal takes no action within this window, the submission will be deemed approved, ensuring timely progress. The platform also digitally records stipend payment details, shown in the first fortnight, and integrates with Form 109 for training termination.
Key Benefits for Students and Principals
For the over 15 lakh members and students under ICAI, the E-Diary promises significant advantages. Students gain a clear, structured view of their skill development, helping them identify learning gaps in areas like auditing, taxation, and consultancy. It reduces paperwork for stipend proofs and leave tracking, and all records remain securely accessible for future reference.
For principals, the platform offers real-time visibility into a trainee's attendance and task completion. This facilitates better mentoring, as principals can easily spot areas needing more practice and assign relevant work. The approval and reporting process is streamlined, moving away from cumbersome manual diary checks.
Driving a Future-Ready Profession
ICAI President CA Charanjot Singh Nanda emphasized the strategic importance of this digitization. He stated that the E-Diary will serve as a digitally approved and authenticated record of practical experience, enabling students to demonstrate their expertise areas convincingly. The initiative aims at systematic skill mapping, maintaining uniform training standards, and aligning practical experience with the institute's competency framework.
As the statutory body regulating the profession in India under the Chartered Accountants Act, 1949, ICAI's move is a major step towards modernizing chartered accountancy training. By digitizing the core training log, the institute seeks to enhance efficiency, transparency, and structure, ultimately preparing a more competent and future-ready profession.
