ICAI rolls out mandatory e-diary for CA trainees from Jan 1

The Institute of Chartered Accountants of India (ICAI) will require all Chartered Accountant (CA) students beginning articled training on or after Jan 1, 2026, to use a mandatory digital tool called the e-diary.

This platform replaces manual records with a centralized system to track daily work, learning progress, and compliance.

Trainees must log task details every two weeks. The system verifies entries for completeness, then sends them to principals for review and feedback.

Principals can recommend edits, giving trainees seven days to revise and resubmit. Users can view history, check approval status, and modify drafts before finalizing.

The e-diary also records stipend payments, which trainees update within 15 days of receipt. ICAI noted this feature promotes adherence to payment rules and cuts disputes. It integrates with the Self-Service Portal (SSP) and Form 109 for terminations, matching existing protocols.

According to ICAI, this system will ensure some level of standardization in training quality, and students will get a better idea about their experience in subjects like audit, taxation, and consultancy.

Self-appraisals related to tasks will aid trainees in learning deficiencies and targeting skill sets accordingly.

Principals will get improved monitoring and mentoring with E-Diary because they can track attendance and allocation-related matters instantly.

ICAI views the shift to full digitization as a way to cut paperwork, ease firm administration, and make articleship more efficient and accountable for upcoming CA aspirants.