ICAI mandates digital training diary for CA students from January 1; stipend tracking to go online

The Institute of Chartered Accountants of India (ICAI) has introduced a mandatory Digital Practical Training Diary (E-Diary) for chartered accountancy students commencing their articled training from January 1, 2026.

The initiative aims to strengthen oversight of articled training, ensure uniform learning outcomes across firms, reduce reliance on manual record-keeping, and digitally reflect stipend details, ICAI said in an official note.

The institute said the move is part of its effort to make practical training more structured, transparent and aligned with the evolving requirements of the profession.

The E-Diary will serve as a centralised digital platform where articled trainees record their daily attendance and the nature of work performed, creating a time-stamped and verifiable record of practical exposure.

Developed by ICAI’s Board of Studies (Operations) in coordination with the members and Student Services Directorate, the platform aligns with the institute’s competency-based training framework and is intended to bring consistency in monitoring training progress nationwide, it said.

ICAI president Charanjot Singh Nanda said the E-Diary would function as an authenticated digital record of training, improve transparency in articled engagement, and help identify emerging areas of professional exposure, while also easing administrative processes for both students and principals.

How ICAI’s e-diary will work

The E-Diary provides a structured digital system for articled trainees to record daily attendance and tasks performed, with entries captured instantly.

Work details are submitted fortnightly for review, following which principals will be able to suggest changes and approve submissions within defined timelines, after which approvals are deemed granted.

Students can also edit entries, track approval status, and access the platform using their Self-Service Portal (SSP) credentials. The system is aligned with ICAI’s training regulations, linked with Form 109 where applicable, and digitally reflects stipend details.

The ICAI said the E-Diary is expected to improve uniformity in training and learning outcomes by enabling regular review of work exposure and identification of skill gaps.

It will also help trainees better understand their practical competencies while simplifying administrative processes such as stipend records, leave tracking and training completion, the institute said.

For CA principals, the platform offers real-time visibility into attendance and tasks performed, supporting effective mentoring and quality assurance.

The system is also expected to support quality assurance by helping identify skill gaps, prioritise training areas and monitor individual or batch performance, while digital approvals, MIS reports and system alerts will reduce administrative burden by replacing manual record-keeping, ICAI said.