The Institute of Chartered Accountants of India (ICAI) has announced the introduction of a mandatory Digital Practical Training Diary (E-Diary) for chartered accountancy students who begin their articled training from January 1, 2026.
In an official statement, ICAI said the initiative is aimed at strengthening oversight of articled training, ensuring uniform learning outcomes across firms, reducing dependence on manual record-keeping, and providing a digital record of stipend details. The move is part of the institute’s broader effort to make practical training more structured, transparent, and aligned with the evolving demands of the profession.
The E-Diary will function as a centralised digital platform where articled trainees will record their daily attendance and details of the work performed. This will create a time-stamped and verifiable record of the practical exposure gained during the training period.
Developed by ICAI’s Board of Studies (Operations) in collaboration with members and the Student Services Directorate, the platform is aligned with the institute’s competency-based training framework. ICAI said the system is designed to ensure consistent monitoring of training progress across the country.
ICAI President Charanjot Singh Nanda said the E-Diary would act as an authenticated digital record of articled training, enhance transparency in engagements, and help identify emerging areas of professional exposure. He added that the digital system would also simplify administrative processes for both students and their principals.