The Institute of Chartered Accountants of India (ICAI) has made an announcement regarding a major change in Chartered Accountancy training. From 1st January 2026, CA students who start their articleship must maintain a Digital Practical Training Diary (E-Diary) to track their attendance, work, and progress. This is not optional, and it replaces the old paper records with a clear, well-structured, and easily verifiable system. The E-Diary, developed by the Board of Studies of ICAI in consultation with the Members and Student Services Directorate, is designed to provide accountability, minimize conflicts, and align CA training with international best practices in professional education.
How the E-Diary Will Work
The E-Diary is a project that will replace paper-based records with an electronic system developed by the Board of Studies (Operations) of ICAI in partnership with the Members and Student Services Directorate. Students will be required to record their daily attendance and provide information on the work done every two weeks. Their supervising Chartered Accountant (principal) will then review these entries. In case of any corrections proposed, the students will be required to resubmit within seven days, with well-organized and verifiable records.
Key Features of the E-Diary
Real-time recording: The attendance, tasks, and stipend information can be recorded electronically.
Connection to ICAI systems: The platform is connected to the Self Service Portal (SSP) login and is compatible with ICAI forms, including Form 109.
Skills mapping: Assists in monitoring the nature of work that trainees are exposed to, ensuring balanced training.
Self-monitoring: The students will be able to detect the gaps in their learning and work on them.
Less paperwork: Principals appreciate simplified supervision and reduced administrative load.
Why This Improvement Matters
Articleship has been the key support of CA training, and quality and consistency have been difficult to monitor. The E-Diary will be accountable because it will demand organized and validated records of work done. Students get clarity, principals become visible, and ICAI becomes supervised. The program will reduce conflicts, increase responsibility, and equip trainees with the skills needed to work in a technologically advanced financial environment.
What’s Next
This reformation is part of the wider digital transformation strategy of ICAI. As thousands of new Chartered Accountants join the profession annually, the institute is eager to enhance governance and training quality. While some students may likewise feel that submitting work every two weeks is a bit hard, ICAI is confident that the benefits of well, structured training and transparent supervision will outweigh the inconveniences.
