From 1 January 2026, every CA student starting articleship must maintain the e diary icai officially called the Digital Practical Training E-Diary System. Launched by ICAI’s Board of Studies – Operations, this mandatory digital platform replaces the old paper diary and brings real-time tracking, principal verification, and stipend reporting into one secure system on the ICAI SSP portal.
Whether you are a student just starting articleship or a CA principal with articled assistants, this guide covers everything you need to know about the icai e diary what it is, who it applies to, how to use it, what to write, and why it matters for your CA journey.
| ICAI E-Diary – At a Glance | |
|---|---|
| Official Name | Digital Practical Training E-Diary System |
| Launched by | Board of Studies – Operations, ICAI |
| Mandatory from | 1 January 2026 |
| Who must use it | All CA students starting articleship / industrial training on or after 1 Jan 2026 |
| How to access | eservices.icai.org → log in with ICAI student registration number |
| Submission cycle | Daily entry + fortnightly submission for principal verification |
| Linked with | Form 109, articleship completion, stipend reporting |
| ICAI Support | sroart@icai.in | bosonth@icai.in |
Why has ICAI introduced the E-Diary?
The old paper diary system had no real enforcement. Students often skipped it, entries were generic, stipend disputes had no paper trail, and ICAI had zero visibility into the actual quality of training across thousands of firms. The e diary by icai solves all of this by creating a verified, tamper-proof, daily training record.
ICAI’s stated objectives for the icai e diary for articles are:
- Standardise training quality across all firms and cities
- Create verifiable proof of daily work and attendance
- Track stipend payments accurately and prevent disputes
- Give ICAI real-time monitoring of practical training quality
- Reduce errors during articleship completion and Form 109 filing
Who does the E-Diary apply to?
Understanding e diary icai applicability is simple: the mandatory e diary icai rule applies to all CA students and industrial trainees who commence their training on or after 1 January 2026. Both old scheme and new scheme students are covered, with no exception based on city or firm size.
Students who started articleship before 1 January 2026 are not covered yet. ICAI may extend this to ongoing articleships via future icai new updates — keep checking eservices.icai.org for the latest circulars.
Started on or after 1 Jan 2026 → E-Diary is mandatory. Started before → not mandatory yet.
How does the ICAI E-Diary work?
The cai e diary platform has five core features. Here is what is e diary icai in practice:
1. Daily Digital Recording
Every working day, log in to the e diary management system at eservices.icai.org — the e service icai.org / icai service portal — and record: the date, duration (full or half day), main task area from a dropdown (audit, tax, GST, accounts, company law, etc.), and 1–5 sub-tasks describing what you specifically did. The system blocks submission if any day has more than 5 sub-tasks.
2. Fortnightly Submission and Verification
Each month has two fortnights. At the end of each, review your entries and click ‘Submit for Verification’. This sends them to your principal. Once submitted, no edits are allowed. The principal has 7 days to review — if they do not act, entries are auto-approved.
3. Edit, Track, and History Access
You can edit entries before submission. After submission, all entries are locked and a full history log is maintained. Both you and ICAI can access this — making the ediary a tamper-proof training record.
4. SSP-Based Login
Use your existing ICAI student registration number and password at eservices.icai.org. The e diary login is through the same icai login portal you use for exam registration. No new account needed. The portal is mobile-friendly.
5. Linked with ICAI Training Processes
The e diary icai is connected to Form 109 (articleship completion) — any completion date you enter is auto-reflected. Stipend details are recorded monthly. ICAI uses this data to monitor training quality across firms.
Requirements for Articled Assistants (Students)
- Mandatory Applicability: Register on SSP e-diary from day one of your articleship — no paper diary accepted
- Nature of Entries: Task-specific entries only — ‘worked in office’ is not acceptable. Write what area, what task, what client type
- Frequency of Updates: Daily entry on every working day — gaps need a proper reason (leave, holiday)
- Accuracy and Authenticity: You certify entries are true. False entries = ICAI misconduct under the Code of Ethics
- Responsibility of the Articled Assistant: Sole responsibility is yours — it cannot be delegated to anyone else
A well-maintained e-diary is your three-year professional portfolio — specific, dated, and principal-certified. Use it that way.
Requirements for Principals (CA in Practice)
- Role of the Principal: Personally review and certify every fortnightly submission — cannot be delegated
- Review and Verification: Must complete review within 7 days; entries auto-approve if no action is taken
- Approval and Certification: Digital approval on SSP = legally equivalent to signing the paper diary
- Accountability of the Principal: Approving false entries exposes the principal to ICAI disciplinary proceedings
Principals also gain real-time visibility into each trainee’s attendance, task exposure, and training gaps — making it easier to mentor and plan training effectively across the firm.
Fortnightly Submission & Verification Process
Here is the step-by-step process for how to access e diary icai and complete each submission cycle:
Student — Step by Step
- Log in to eservices.icai.org with your ICAI student registration number
- Go to ‘E-Diary’ or ‘Digital Practical Training Diary’ on your dashboard
- Review all daily entries for the fortnight — check dates, tasks, and sub-tasks
- Mark all leave days and holidays correctly (no blank days allowed)
- Click ‘Submit for Verification’ — system runs a completeness check first
- Once principal approves, you receive a notification. Fortnight is locked.
Principal — Step by Step
- Log in to SSP portal with your CA membership number
- Open ‘E-Diary Verification’ dashboard and select the pending student
- Review each entry — check it matches actual work assigned
- Click ‘Approve & Certify’ if correct, or ‘Send Back with Remarks’ if not
- Student corrects and resubmits — review again and approve
Examples of Acceptable e-Diary Entries
What should ca diaries look like? Here are real-world examples and one bad entry to avoid — use these as your daily writing template:
| Area of Work | What to Write in Your Entry | Duration |
|---|---|---|
| Statutory Audit | Reviewed bank reconciliation statements for ABC Ltd; traced timing differences in receipts and payments | Full Day |
| Income Tax | Prepared computation of income under PGBP for a manufacturing client; verified depreciation schedule under the Income Tax Act | Full Day |
| GST Compliance | Prepared GSTR-1 for January; reconciled outward supplies with the sales register for a retail client | Full Day |
| Company Law | Reviewed draft board resolution for AGM; cross-checked compliance checklist under the Companies Act 2013 | Half Day |
| Bad Entry | Worked in office. Helped principal with general work. (Too vague — system may flag this during audit) | – |
Key rule: Name the specific task, mention the client type where relevant, and refer to any forms or laws you used — Form 3CD, Schedule III, GSTR-1, Companies Act 2013. Chartered accountant details like client industry and scale make entries credible and professional.
If Leave is Availed
Leave days cannot be left blank. Every day — including leaves, public holidays, and weekends — must be correctly recorded. The system validates attendance and will not allow submission if unexplained gaps exist.
| Leave Type | What to Record |
|---|---|
| Casual Leave (pre-approved) | Casual Leave – Pre-approved by Principal on [Date] |
| Medical Leave | Medical Leave – Doctor’s advice. Certificate available if required. |
| Public Holiday | No entry required – ICAI-notified public holiday |
| Emergency / Unexpected | Emergency leave on [Date] – Principal informed. Reason: [brief reason] |
Excess leave is automatically visible in your attendance count. ICAI’s icai articleship rules require excess leave to be made up, and the e diary icai makes it impossible to hide absences or inflate working days.
Why this matters in the long run
- Your Training Proof: A verified e-diary is a 3-year portfolio of dated, certified work — far stronger than a resume line saying ‘CA articleship‘
- Linked to Articleship Completion: Satisfactory e-diary records are expected to be required for Form 109 sign-off and ICAI membership going forward
- Protection from Disputes: If any disagreement arises with your principal over attendance or stipend, your digital record is the evidence
- ICAI Uses This Data: Aggregate e-diary data helps ICAI identify training gaps and improve the CA curriculum — your records contribute to the profession
- Career Signal: Employers increasingly value structured, verifiable training exposure. A complete e-diary shows exactly what you can do
Three years of honest, specific daily entries will build the most credible proof of practical training you can carry into your CA career. Start well, stay consistent.
Conclusion
The ICAI E-Diary is not complicated — but it does require daily discipline. Log in to eservices.icai.org every day, write specific and honest entries, submit every fortnight, and keep your principal informed. Do this consistently for three years and you will have a verified, professional training record that sets you apart.
For principals: timely review and genuine certification are your professional responsibility. The system is designed to protect both parties — use it to mentor, not just to approve.
Not sure how to maintain your ICAI E-Diary?
The new ICAI E-Diary system is mandatory for CA articleship from 2026. Avoid common mistakes, understand what to record, and ensure your entries are compliant with ICAI guidelines.
Frequently Asked Questions (FAQs)
- No separate registration is required; access is automatic through the existing ICAI Self-Service Portal (SSP).
- Students simply log in using their standard SSP credentials (User ID and Password) to find the e-diary interface.
- Applicability: Mandatory for all CA students commencing practical training on or after January 1, 2026.
- Daily Logging: Trainees must record daily attendance, nature of tasks, and work area (e.g., Audit, Taxation).
- Stipend Tracking: Details of stipend payments must be entered and verified within the system.
- The e-diary is a web-based platform integrated into the ICAI SSP; there is no separate software to download for PC.
- Stakeholders can also use the official ICAI Mobile App on Android or iOS for updates and access.
- Log in: Access the e-diary via the “Articleship” menu on the SSP Portal.
- Daily Entry: Select the date, attendance type (half/full day), and main tasks from the dropdown menu.
- Fortnightly Submission: Summarise and submit entries every 15 days for principal approval.
- Submissions occur automatically on a fortnightly basis; once the principal approves the final fortnight, the record is complete.
- The platform is integrated with Form 108 (Completion) and Form 109 (Termination), ensuring all logged training data flows directly into final certification records.
- Transparency: Provides a verified, unalterable record of work exposure and skill development.
- Efficiency: Replaces physical paper diaries and automates attendance/leave tracking.
- Deemed Approval: If a principal does not review entries within 7 days, the system automatically approves them, preventing administrative delays.
- Skill Mapping: Automatic alignment of tasks with ICAI’s competency framework to identify training gaps.
- Real-time Tracking: Ability to monitor approval status and view past entries instantly.
- System Validation: Built-in checks that flag incomplete or inconsistent entries (e.g., mismatched attendance and work hours).
