The Institute of Chartered Accountants of India (ICAI) has ushered in a significant digital shift for Chartered Accountancy students. The institute has announced that a new digital platform called the E-Diary will become mandatory for all articled trainees commencing their practical training on or after January 1, 2026. This move aims to modernize the tracking of training and bring greater uniformity to the process.
What is the ICAI E-Diary System?
Officially titled the Digital Practical Training Diary, the E-Diary is a structured online platform designed to replace traditional paper-based records. Articled trainees will use it to log their daily attendance and document the specific tasks they perform during their practical training period. The initiative has been developed by the ICAI Board of Studies (Operations) in collaboration with the Members and Student Services Directorate, reflecting the growing digitization across professional education sectors.
A key feature of the system is real-time capture of data once entries are submitted. Beyond task logging, the platform also integrates stipend payment details, which are typically displayed within the first fortnight after the payment is processed. The overarching goals are to ensure transparency, monitor compliance with ICAI's training requirements, and map the skill development of trainees against the institute's established competency framework.
How the New Submission and Approval Process Works
The E-Diary introduces a formalized workflow for logging and approving training activities. Under the new system, trainees must submit details of their performed tasks every fortnight. The platform itself checks for completeness and will flag any incomplete entries for correction.
Once a trainee submits their fortnightly record, it goes to their principal for review. The principal can suggest modifications related to the tasks documented. The trainee is then required to incorporate these suggestions and resubmit the entries within a strict timeline of seven days. Following resubmission, the principal has another seven days to grant final approval.
An important provision states that if the principal takes no action within this second seven-day window, the system will automatically treat the entry as deemed approved. This rule is intended to prevent delays in the record-keeping process.
Access, Integration, and Benefits for Principals
Students can access the E-Diary using their existing Self-Service Portal (SSP) login credentials. The user-friendly interface allows trainees to view past entries, edit or delete records before final submission, and track the approval status of each fortnightly log.
The platform is not an isolated system; it is integrated with other ICAI administrative processes. For instance, it links with Form 109 for articleship termination and ensures that all recorded data aligns with the institute's existing training guidelines, maintaining consistency across academic and administrative records.
The digital shift offers substantial benefits for CA principals as well. They gain real-time visibility into attendance, trainee profiles, and assigned tasks, which facilitates better mentoring and structured supervision. The system generates data-based insights and MIS reports, helping principals identify training gaps, monitor performance, and ensure adherence to standards. This digitization is expected to reduce manual paperwork and streamline compliance processes significantly.
In summary, the mandatory E-Diary system represents a major step by ICAI towards a more accountable, transparent, and digitally-driven practical training regime for future Chartered Accountants.
