In a major overhaul of the articled training framework, the Institute of Chartered Accountants of India (ICAI) has announced that all CA students beginning their articleship on or after January 1, 2026, must maintain a mandatory digital E-Diary.
The move replaces traditional manual record-keeping with a centralised online system designed to bring greater transparency, uniformity, and accountability to practical training. The E-Diary will function as an official digital logbook, documenting trainees’ daily assignments, responsibilities, and professional learning progress.
The platform will automatically verify entries for completeness before forwarding them to the principal for…