The Institute of Chartered Accountants of India (ICAI) has announced the introduction of a mandatory E-Diary system for Chartered Accountants and articled trainees, effective from 2026. The move marks a significant step towards digitising the articleship training process and improving transparency, accountability, and standardisation across the profession.

According to ICAI, the E-Diary will be compulsory for all articled trainees beginning their articleship from 2026 onwards. The digital diary will replace the traditional physical record-keeping system and will be used to monitor attendance, daily tasks, and the nature of professional exposure received during articleship training. This initiative is aimed at ensuring that trainees receive structured and meaningful practical experience as prescribed under ICAI regulations.

Under the new system, articled trainees will be required to regularly log details of their work assignments, areas of practice, and attendance through the E-Diary platform. Principal Chartered Accountants supervising the trainees will review, verify, and approve the entries digitally. ICAI will also have access to these records, allowing it to monitor compliance and address gaps in training quality.

ICAI has stated that the E-Diary is designed to strengthen the articleship framework by promoting uniform standards of training across firms, irrespective of size or location. One of the long-standing concerns within the CA community has been the uneven quality of exposure received by articled trainees. The digital diary aims to address this by providing structured reporting and periodic oversight.

The introduction of the E-Diary also aligns with ICAI’s broader push towards digital transformation. Over the past few years, the institute has adopted online examinations, digital evaluation systems, and web-based learning platforms. By extending digitisation to articleship monitoring, ICAI aims to modernise the profession and make it more responsive to contemporary professional and regulatory needs.

From the trainees’ perspective, the E-Diary is expected to bring greater clarity and protection. Documented records of work and attendance may help trainees ensure that their training aligns with ICAI guidelines. It also provides an official mechanism to reflect the range of assignments handled during articleship, which can be valuable for future career opportunities.

However, the move may also require adjustments from CA firms and principals, particularly smaller practices, who will need to adapt to digital supervision and timely verification of trainee entries. ICAI is expected to issue detailed operational guidelines, including timelines for entries, compliance checks, and penalties for non-adherence.

The E-Diary will be implemented as part of ICAI’s regulatory framework, making compliance mandatory rather than optional. Experts believe that once fully operational, the system could significantly improve the quality, consistency, and credibility of practical training under the CA course.

Overall, the mandatory E-Diary initiative represents a major reform in chartered accountancy education in India. By leveraging digital tools to monitor articleship training, ICAI aims to ensure that future Chartered Accountants are better trained, more accountable, and professionally equipped to meet evolving industry demands.