The Institute of Chartered Accountants of India (ICAI) has announced the introduction of a mandatory E-Diary system for students undergoing Articleship and Industrial Training, marking a significant reform in the regulation and monitoring of practical training. The digital E-Diary will be compulsory for students joining practical training on or after January 1, 2026, according to an official communication issued by ICAI’s Board of Studies (Operations).
The initiative is being positioned as a new chapter of transparency and integrity in practical training, intended to bridge long-standing gaps between trainees and principals while strengthening compliance with ICAI’s training framework.
Objective of the E-Diary System
The E-Diary has been conceptualised as a centralised digital platform to enable real-time recording, monitoring, and verification of a trainee’s daily work, leave, learning outcomes, and stipend details. ICAI has emphasised that the system will empower both students and principals while ensuring institutional oversight over the quality and structure of practical training.
The platform seeks to address persistent concerns such as:
- Lack of uniform training standards
- Inadequate documentation of work performed
- Disputes related to leave, stipend, and exposure
- Limited oversight by ICAI over day-to-day training activities
Key Features of the E-Diary
The E-Diary will be accessible through the Student Self Service Portal (SSSP) and will serve as a daily recording and monitoring tool throughout the duration of practical training.
For Article Trainees and Industrial Trainees
ICAI has highlighted several benefits for students, including:
1. Transparency and Real-Time Tracking
The E-Diary will maintain a digital, time-stamped record of daily work performed, leave availed, and training progress, ensuring transparency and accountability.
2. Structured Skill Development
Students will be able to systematically record diverse assignments, learning modules, and exposure areas, facilitating structured professional development aligned with ICAI’s curriculum.
3. Reduction in Disputes
Clear digital evidence of work performed will help minimise disputes between trainees and principals regarding nature of work, duration of training, or compliance issues.
4. Stipend Management
The system will allow accurate and timely recording of stipend payments, ensuring compliance with ICAI’s stipend norms and reducing grievances related to delayed or underpaid stipends.
For Principals and Training Organisations
From the perspective of principals, the E-Diary is expected to significantly streamline supervision and compliance:
1. Efficient Monitoring
Principals will have an easy-to-use interface to monitor trainee performance, workload, and learning progression without cumbersome manual registers.
2. Structured Training Framework
The system aligns training activities with ICAI’s prescribed guidance notes and training areas, ensuring that students receive comprehensive and standardised exposure.
3. Simplified Reporting and Feedback
Periodic reviews, feedback, and reporting processes will be digitised, reducing administrative burden and improving communication between principals and trainees.
4. Improved Regulatory Compliance
By digitising records, the E-Diary ensures adherence to mandatory training regulations, thereby reducing the risk of non-compliance during inspections or audits by ICAI.
Mandatory Implementation from January 1, 2026
ICAI has clarified that E-Diary filing will be mandatory only for students who commence practical training on or after January 1, 2026. Students already undergoing training before this date may continue under the existing framework unless further instructions are issued.
The institute has also confirmed that the E-Diary will be integrated into the Student Self Service Portal dashboard, enabling seamless access for daily entries and stipend tracking.
A Step Towards Digitisation and Governance Reform
The E-Diary initiative forms part of ICAI’s broader push towards digitisation, governance reforms, and enhanced regulatory oversight in the chartered accountancy profession. By institutionalising daily reporting and monitoring, ICAI aims to ensure that practical training remains meaningful, uniform, and aligned with professional standards.
Observers note that this move may significantly alter the traditional dynamics of articleship by introducing greater documentation and accountability, while also empowering students with verifiable records of their professional exposure.
