The Institute of Chartered Accountants of India (ICAI) has mandated the use of a Digital Practical Training Diary, also referred to as the E-Diary, for all Chartered Accountancy students beginning their articled training, from January 1, 2026. The move marks a significant shift in how practical training under the CA course will be documented, monitored, and evaluated.
The decision aims to replace manual registers and paper-based records with a centralised, technology-driven system that ensures transparency, accountability, and uniformity in articleship training across the country.
The Digital Training Diary is an online platform developed by ICAI where articled assistants will be required to record their daily attendance and nature of work performed during articleship. Each entry made by a student will be time-stamped, creating an authenticated and verifiable digital record of practical exposure throughout the training period.
How Will the E-Diary System Work?
Under the new framework, CA students will be required to submit detailed work records every fortnight through the E-Diary platform. These submissions will then be reviewed by the principal (training mentor), who can approve the entries or suggest modifications within a prescribed timeline. If no action is taken by the principal within the stipulated period, the entries will be deemed approved automatically.
Students will have the flexibility to:
The platform also allows for real-time updates, making the training process more structured and accountable.
What Information Will the E-Diary Capture?
Apart from attendance and work exposure, the E-Diary will digitally reflect:
ICAI has clarified that the system is integrated with existing training regulations and is linked with Form 109, wherever applicable. This integration ensures that all training-related information is available on a single digital platform, reducing duplication and administrative delays.
What Does It Mean for CA Principals?
For principals, the E-Diary provides real-time visibility into the attendance and work performed by articled assistants. Features such as digital approvals, automated alerts, and Management Information System (MIS) reports are expected to significantly reduce paperwork and improve mentoring efficiency.
The system also enables principals to monitor skill development more effectively and ensure that trainees receive well-rounded professional exposure in line with ICAI’s training objectives.
ICAI President Charanjot Singh Nanda stated that the digital diary would serve as an authenticated record of practical training, help identify emerging areas of professional exposure, and simplify administrative processes for both students and principals.