Introduction
The Institute of Chartered Accountants of India (ICAI) has consistently strengthened its practical training framework to ensure that CA students receive meaningful, competency-based professional exposure. One of the most significant steps in this direction is the introduction of the ICAI e-Diary (Electronic Training Diary).
The e-Diary has been made mandatory for all CA students commencing practical training on or after 1st January 2026. This digital platform replaces the traditional physical diary and aims to bring uniformity, transparency, and effective digital monitoring of articleship and industrial training.
The ICAI e-Diary leverages technology to ensure that practical training is not just time-based but skill-oriented, accountable, and verifiable.
Purpose of the ICAI e-Diary
The primary objective of the ICAI e-Diary is to establish a structured, digital, and transparent system for recording and monitoring articleship training.
It helps in:
Regular documentation of attendance, nature of work, and stipend
Fortnightly submission and verification of work by the Principal
Timely review, feedback, and accountability for both students and Principals
Secure access through the SSP Portal
Tracking, editing, and maintaining an audit trail of entries
Integration with ICAI processes such as Form 109
Overall, the e-Diary ensures compliance with ICAI training guidelines and maintains the authenticity of practical exposure.
Fortnightly Submission & Verification Process
Work records must be submitted every 14 days
The system automatically flags incomplete entries
After submission:
The Principal reviews and suggests corrections, if any
The student gets 7 days to revise and resubmit
The Principal then gets another 7 days to approve
This cycle ensures regular monitoring and avoids last-minute or bulk entries.
Requirements for Articled Assistants (Students)
1. Mandatory Applicability
Applicable to all students registered for Articleship Training and Industrial Training
No exemptions are allowed
2. Nature of Entries
Each entry must clearly mention:
Date or period of work
Area of practice / skill head
Nature of assignment
Level of involvement (assistance, execution, analysis, etc.)
3. Frequency of Updates
Entries should be made daily or weekly
Bulk or retrospective entries are strongly discouraged
Each entry should be descriptive and meaningful
4. Accuracy and Authenticity
Students must ensure that:
Entries reflect actual work performed
Language used is professional and specific
Repetitive or generic descriptions are avoided
5. Responsibility of the Articled Assistant
The student is responsible for:
Timely updating of the e-Diary
Ensuring entries are complete before submission
Coordinating with the Principal for review and approval
Requirements for Principals (CA in Practice)
1. Role of the Principal
The Principal plays a critical supervisory and certifying role in the e-Diary system.
2. Review and Verification
The Principal must:
Periodically review entries made by the articled assistant
Verify whether the work claimed matches actual exposure
Ensure balanced training across different areas of practice
3. Approval and Certification
Entries must be approved online through the SSP Portal.
Approval signifies:
Authenticity of work performed
Adequacy of training provided
Compliance with ICAI norms
4. Accountability of the Principal
Approval of an e-Diary is not a mere formality. The Principal is accountable for:
Quality and genuineness of training
Accuracy of records certified
Responding to ICAI queries or inspections
Improper certification may attract disciplinary consequences under ICAI regulations.
✔ Examples of Acceptable e-Diary Entries
Date: 10-01-2026
Area of Work: Accounting
Hours: 2
Entry: Recorded and classified financial transactions of client ABC Pvt Ltd in Tally and Excel. Reconciled bank statements with cash and ledger balances and verified accuracy of journal entries.
Area of Work: ROC Compliance
Hours: 1
Entry: Assisted in preparation and filing of annual ROC forms (AOC-4 and MGT-7) for a private limited company. Verified company records, board resolutions, and financial statements for compliance.
Area of Work: Audit (Internal / Statutory)
Hours: 2
Entry: Conducted vouching and verification of expenses, income, and fixed assets. Checked supporting documents such as invoices, agreements, and bank statements. Prepared internal notes for audit observations.
Area of Work: Direct Tax
Hours: 2
Entry: Computed total income for an individual assessee having salary and capital gains. Verified Form 16, Form 26AS, and AIS. Reviewed deductions under Chapter VI-A and prepared draft computation.
Area of Work: Indirect Tax (GST)
Hours: 1
Entry: Assisted in preparation and filing of monthly GST return (GSTR-3B). Verified input tax credit, outward supplies, and reconciled them with accounting records.
If Leave is Availed
Area of Work: Leave
Hours: 0
Entry: Availed leave for personal reasons.
❌ Examples of Non-Acceptable e-Diary Entries
Vague & Non-Specific
Entry: Worked in office and assisted seniors in various tasks.
🔴 Reason: No clear description of work or learning outcome.
Repetitive Without Learning
Entry: Entered data in Tally software.
🔴 Reason: Sounds like mechanical data entry; no accounting or conceptual involvement mentioned.
Casual / Informal Language
Entry: Helped sir in his work and did whatever was told.
🔴 Reason: Unprofessional tone and no indication of technical exposure.
✅ ICAI expects detailed entries such as ledger reconciliation, trial balance preparation, journal entries, compliance checks, and software usage. Generic, repetitive, or learning-less entries are likely to be rejected.
Conclusion
The ICAI e-Diary is a cornerstone of ICAI’s modern, competency-based training framework. It transforms articleship and industrial training from a mere time-bound requirement into a structured learning journey with built-in accountability.
For articled assistants, the e-Diary is an opportunity to document real professional growth
For Principals, it is a responsibility to mentor, monitor, and certify quality training
Proper maintenance of the e-Diary is not just a regulatory requirement—it is a crucial step toward developing competent, ethical, and future-ready Chartered Accountants.
By Nihalika Srivastava, CA Article | C.P. Agrawal & Associates
