New Delhi, January 9: The Institute of Chartered Accountants of India (ICAI) has announced the rollout of a mandatory E-Diary system for all Chartered Accountancy (CA) articled trainees, effective January 1, 2026. The move aims to bring greater transparency, uniformity, and digital accountability to the practical training component of the CA course.

What Is the ICAI E-Diary System?

Under the new framework, CA trainees must digitally record their daily work activities, attendance, leave, and stipend details on the E-Diary platform. Entries will be submitted fortnightly, replacing the traditional manual training diary system. How To Download ICAI CA Foundation January 2026 Admit Card: A Step-by-Step Guide for Students.

How the E-Diary Works

• Trainees upload work details every 15 days

• Entries are auto-validated for completeness

• Submissions are forwarded to the Principal (supervising CA) for review

• Principals can seek clarifications or suggest edits

• Trainees must resubmit revised entries within seven days

This structured digital workflow is designed to ensure real-time oversight and consistency across firms. ICSI CSEET Admit Card 2026 Out: Admission Card for Remote Proctored Exam Released at icsi.edu, Know How To Download.

Integration with ICAI SSP Portal

The E-Diary is integrated with ICAI’s Self-Service Portal (SSP) and can be accessed using existing login credentials. It is also linked to key compliance processes such as Form 109 (articleship termination), ensuring training records remain aligned with ICAI regulations.

Stipend payments and leave data will automatically reflect in the system, improving financial transparency.

Key Benefits for CA Trainees

• Skill mapping: Track exposure across audit, taxation, consultancy, and other domains

• Learning transparency: Identify gaps in training and seek diversified work exposure

• Digital record: Centralized, tamper-proof documentation of articleship experience

Advantages for Principals and Firms

• Real-time visibility into trainee performance and attendance

• Data-driven task allocation based on trainee expertise

• Reduced paperwork through digital approvals and MIS reports

ICAI’s Objective Behind the Move

ICAI stated that the E-Diary system is part of a broader reform to standardize practical training quality nationwide, ensuring that all future Chartered Accountants receive balanced exposure irrespective of firm size or location.

With the 2026 rollout, current and aspiring CA students have sufficient time to adapt to the new digital training requirements.

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