TL;DR for CAs
- Maintain diary entries aligned with actual work.
- Attendance and leaves must match Form records.
- Industrial training and secondment have separate rules.
What it is
ICAI requires articled assistants to maintain training records reflecting practical exposure.
Who it applies to
CA students undergoing articleship and their principals.
Key provisions
- Diary/work log expectations
- Leave entitlements
- Registration and completion forms
Practical tips for CAs
Review trainee diaries monthly. Map exposure to audit, tax, and accounting.
Common mistakes
Copy-paste diaries; mismatched leave; late form filings.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.