21 July 2024
It seems you're referring to the requirement for article students (trainees in a chartered accountancy firm) to maintain an E-Diary. Here's the procedure and information related to it:
### E-Diary for Article Students:
1. **Purpose:** - The E-Diary is intended to be a digital logbook or diary where article students record their daily activities, tasks performed, and practical training experiences.
2. **Mandatory Requirement:** - As per the guidelines of the Institute of Chartered Accountants of India (ICAI), maintaining an E-Diary is mandatory for all article students undergoing practical training under the Chartered Accountancy (CA) course.
3. **Procedure:** - **Registration:** Article students need to register for E-Diary on the ICAI's official website or portal designated for this purpose. - **Login:** After registration, students can log in using their credentials provided during registration. - **Recording Activities:** Students are required to log their daily activities, including details such as date, time spent, tasks performed, and learning outcomes. - **Submission:** Periodically, the E-Diary may need to be submitted to the principal or mentor at the CA firm for review and feedback. - **Compliance:** It's essential for students to ensure that entries in the E-Diary are accurate, consistent with their training requirements, and reflective of the practical experience gained.
4. **Benefits:** - The E-Diary serves as a digital record of the student's training progress and activities. - It helps in monitoring and evaluating the student's practical training as per the ICAI's guidelines. - Facilitates transparency and accountability in the training process.
5. **ICAI Guidelines:** - For detailed guidelines and updates regarding E-Diary maintenance, students should refer to the ICAI's official announcements, notifications, or the student's handbook provided by ICAI.
6. **Support and Assistance:** - If there are technical issues or queries regarding E-Diary registration or usage, students can contact ICAI's support helpline or seek assistance from their training principal or mentor.
Ensuring compliance with E-Diary requirements is crucial for article students to progress smoothly through their training period and meet the criteria for eligibility to appear in the CA final examinations. Keeping track of updates and guidelines from ICAI regularly is advisable to stay informed about any changes or additional requirements related to E-Diary maintenance.