If you are planning to start your CA articleship soon, there is an important update you must know. ICAI has introduced a mandatory digital system called the E-Diary for practical training. From 1 January 2026, eligible CA students must record their daily articleship work through this online platform.
This change directly affects how articleship work, attendance, and stipend details are recorded. The traditional CA diary system is now being replaced with a structured digital format. In this detailed guide, we explain everything you need to know about e-diary ICAI, how it works, who it applies to, and how you can stay compliant without stress.
What Is ICAI E-Diary?
Before understanding the rules and process, it is important to know what the ICAI E-Diary actually is.
The ICAI E-Diary is an online practical training recording system launched by the Board of Studies Operations, ICAI. It is officially known as the Digital Practical Training E-Diary System.
In simple words, it is a digital version of the CA diary where article assistants must record their daily work, attendance, leave, and stipend details. The system is available on the ICAI Self Service Portal and can be accessed using the same login details that students already use.
ICAI introduced this system to bring transparency, discipline, and uniformity to practical training across firms and students.
From Manual CA Diary to Digital E-Diary: What Has Changed?
To understand the importance of this change, it helps to look at how articleship records were handled earlier and why ICAI felt a need to update the system.
How Articleship Records Worked Earlier
Earlier, most CA students maintained their articleship records manually or in an informal way. Daily work exposure was not always documented properly. Attendance and stipend disputes were common, and ICAI had limited visibility into the real training experience of students.
Why ICAI Changed the CA Diary System
ICAI observed several issues, such as inconsistent training exposure, lack of proof of work done, and problems during articleship completion or transfer. The new ICAI e-diary for articles solves these issues by creating a standard system that records everything in real time.
Who Needs to Follow the ICAI E-Diary Mandate?
Many students are confused about who exactly this rule applies to, so let us break it down clearly.
Students Covered Under Mandatory E-Diary
The E-Diary is mandatory for all CA students who start their articleship or industrial training on or after 1 January 2026. This rule applies only to fresh registrations.
Students Not Covered Right Now
Students who started their articleship before 1 January 2026 are not covered under this mandatory requirement as of now. ICAI may issue further guidance in the future, but currently the rule applies only to new entrants.
Why Did ICAI Introduce the E-Diary System?
ICAI did not introduce this system randomly. There are clear goals behind this move.
The main objectives include:
- Improving transparency in articleship training
- Ensuring proper monitoring of daily work and attendance
- Creating accountability for both students and principals
- Tracking stipend payments accurately
- Reducing disputes and confusion during completion or termination
This system also helps ICAI assess the quality of practical exposure received by students.
Key Features of the ICAI E-Diary System
To follow the system correctly, students must understand how the E-Diary actually works in practice.
Daily Task-Wise Work Recording
Article assistants must enter details for each working day, including:
- Date of work
- Duration as half day or full day
- Main task selected from a dropdown list
- Sub-tasks with a minimum of one and a maximum of five
- Optional other task description
Tasks include areas like audit, tax, accounting, compliance, advisory, IT, and more. If more than five sub-tasks are selected, the system shows an error.
Fortnightly Submission System
Daily entries must be submitted on a fortnightly basis. Each month is divided into two fortnights. Once the E-Diary for a fortnight is submitted, it cannot be changed.
The system gives a clear warning before final submission. This ensures students review their entries carefully.
Attendance Validation Controls
The E-Diary system checks attendance accuracy. If a student marks only half-day attendance for a date that requires a full day, the system will not allow submission. This helps avoid incorrect attendance records.
Stipend Reporting Under ICAI E-Diary
Stipend reporting is one of the most sensitive and important parts of the new system.
Students must enter stipend details in the first fortnight of the following month. The information required includes:
- Stipend amount
- Confirmation of receipt
- Mode of payment
- Date of payment
Once submitted, stipend details cannot be entered again in the second fortnight. This creates a clear digital record of stipend compliance and protects students in case of payment disputes.
Can You Edit or Delete Entries in ICAI E-Diary After Submission?
ICAI has set clear limits on what can and cannot be changed in the E-Diary.
Before final submission, students can edit or delete daily task entries. After submission, no changes are allowed.
If a task is deleted successfully, the system confirms it. This structured process ensures accuracy and accountability.
How ICAI E-Diary Affects Articleship Completion and Transfer
The E-Diary is directly linked with articleship completion and transfer records.
If a student selects a termination or completion date in the E-Diary, the same is reflected automatically in Form 109. This reduces errors during articleship transfer or completion and ensures all records match ICAI forms.
Benefits of ICAI E-Diary for Article Assistants (Trainees)
From a student’s point of view, the E-Diary offers several practical benefits.
These include:
- Clear proof of daily work and exposure
- Better tracking of skills learnt
- Reduced risk of disputes with principals
- Transparent stipend records
- Strong documentation for future reference
Overall, it helps students and CA article trainees build a credible professional record.
Benefits of ICAI E-Diary for Principals and Firms
The system also supports principals and CA firms in managing training better.
Key benefits include:
- Easy monitoring of trainee work
- Structured training aligned with ICAI guidelines
- Better workload management
- Reduced compliance risk
- Clear documentation during ICAI reviews
Common Mistakes CA Students Should Avoid While Filling ICAI E-Diary
Despite the system being simple, mistakes can still create trouble.
Students should avoid:
- Filling entries only at the end of the fortnight
- Writing vague descriptions in the other task field
- Marking incorrect attendance
- Missing stipend reporting deadlines
- Submitting without reviewing entries
Regular and honest updates make the process smooth.
Is the ICAI E-Diary Monitored or Checked?
Many students worry about checks and scrutiny, so clarity is important here.
Yes, the E-Diary is subject to monitoring. ICAI follows a deemed approval system, but entries can be reviewed if required. Incorrect or misleading entries may invite scrutiny. Students should always enter truthful and accurate details.
Final Thoughts
The introduction of the e-diary ICAI marks a strong shift in how CA articleship is recorded and monitored. This system brings structure, transparency, and discipline into practical training. For students starting articleship from January 2026, understanding and following the ICAI E-Diary process is mandatory.
If used properly, the E-Diary can work in favour of students by creating a clean, reliable record of their professional journey.
Start Your Articleship Journey the Right Way
At Budding CA, we help CA students stay updated with ICAI changes, articleship guidance, exam strategies, and career planning. If you want simple explanations, practical insights, and reliable updates, Budding CA is here to support you throughout your CA journey.
FAQs
Is ICAI E-Diary mandatory for all CA students?
No. It is mandatory only for students starting articleship or industrial training on or after 1 January 2026.
Where can I access the ICAI E-Diary?
The E-Diary is available on the ICAI Self Service Portal using your regular SSP login details.
How often do I need to submit the E-Diary?
Daily work must be recorded and submitted on a fortnightly basis.
Is stipend reporting compulsory in the E-Diary?
Yes. Students must report stipend details in the first fortnight of the following month.
Can I edit my E-Diary after submission?
No. Once a fortnight is submitted, entries cannot be changed.
What happens if I forget to submit my ICAI E-Diary on time?
If you miss a fortnight submission, your E-Diary status may show as pending. Regular delays can create issues during monitoring or articleship completion.
Is ICAI E-Diary required for industrial training also?
Yes, ICAI E-Diary is applicable to students starting industrial training on or after 1 January 2026 under the new practical training rules.
Can my principal see my daily E-Diary entries?
Yes, principals can monitor attendance and training records through the ICAI system as per ICAI’s oversight framework.
Do weekends and holidays need to be marked in the ICAI E-Diary?
Yes, weekends, holidays, leave, or days with no task must be recorded correctly to avoid attendance mismatch.
Is ICAI E-Diary data used during articleship completion?
Yes, E-Diary records help verify attendance, training period, and stipend details during articleship completion or transfer.
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