ICAI Explained the New E-Diary for CA Students, Check the Rules & Regulations

ICAI News The ICAI E-Diary, a new required digital training diary for all Chartered Accountants (CA) students who start their articled training on or after January 1, 2026, has been formally introduced by the Institute of Chartered Accountants of India (ICAI). By substituting old manual diaries with an organized digital system that encourages openness, consistency, and precise tracking of practical training, this action represents a significant step toward digital transformation in the CA profession.

Why did ICAI launch the E-Diary now?

ICAI’s articleship training is one of the most important parts of the CA course. It is during training that students get real exposure to taxation, audit, accounting, compliance, and professional work. But for years, there have been common challenges like:

• Training activities are not being properly documented
• Non-standard work records
• Difficulty in monitoring quality across firms
• Mismatch in stipend record clarity and other reporting

To improve accountability, ICAI introduced E-Diary as a standard system so that every student follows the same reporting style. It also makes it easier for principals to review entries and for ICAI to maintain structured records.

Major education media outlets reported that ICAI has made the E-Diary compulsory for students starting training from January 2026, which shows how strongly this system is being implemented.

How ICAI E-Diary Works

• During their articleship, students are required to keep up their E-Diary entries as they work every day.
• Trainees are required to submit information about their work completed during each two weeks.
• Before submitting, the system verifies entries and ensures they are complete.
• Trainees are expected to update and resubmit within seven days after principals (mentors/supervisors) examine submissions and make any necessary modifications.
• In the event that principals fail to reply promptly, entries are automatically declared authorized.

How Does ICAI E-Diary Work During Articleship?

Most students are confused about the actual working of the system. So here is the simple flow:

A CA trainee will log in to the E-Diary platform through SSP. Every working day (or based on the reporting schedule), the trainee will enter details like attendance status and tasks performed. The tasks will be selected from defined categories such as audit, taxation, accounting, compliance, advisory, and others.

After entries are submitted, the principal reviews them. If something looks incorrect, the principal can ask for changes. Once verified, the principal approves, and the diary record becomes official.

This creates a transparent record of what the trainee actually did during articleship. 

ICAI E-Diary Login Process in SSP Portal

Now, the most practical part: How to access it.

ICAI has clearly stated that the E-Diary is SSP-based, meaning students will use the same SSP login credentials they use for ICAI services.

Step-by-Step: How to Log in to ICAI E-Diary

1. Visit the ICAI SSP portal
2. Log in using your SSP user ID and password
3. Look for the E-Diary 2026 link in announcements
4. Open E-Diary dashboard
5. Start entering practical training details

ICAI’s SSP portal has shown “E-Diary 2026” in the announcements, which confirms that students can access it there. 

Benefits of ICAI New E-Diary

Both principals and trainees can clearly benefit from the diary:

• Digital Transparency: All training records, including attendance and stipend updates, are kept online and are always accessible.
• Standardized Training: The digital format aids in guaranteeing uniform training standards across various states and businesses.
• Real-Time Monitoring: Principals can quickly provide guidance and readily monitor trainee development.
• Improved Accountability: Students have a safe, verified log of their training experience.

Why E-Diary Can Improve Articleship Quality in India

The real impact of this system is bigger than just digital reporting. It has the power to standardise articleship experience across different cities and firms.

Earlier, articleship exposure was not equally tracked everywhere. Now, ICAI can monitor whether trainees are actually getting exposure in audit, taxation, accounting, compliance, etc. It also encourages principals to plan tasks in a structured way so that students learn properly. That’s why many experts see E-Diary as a positive step for training quality.

Summary

The ICAI New E-Diary for CA Students is a major update that will change how practical training records are maintained in the CA course. Since it becomes mandatory from 1 January 2026 for new articled trainees, every student should understand how it works, what to enter, and how SSP login helps access it. If you start using E-Diary properly, it will not feel like an extra burden — instead, it can become your organised proof of learning throughout articleship.