Is it permissible to seek forgiveness (Istighfar) all the time, even while writing, and what are the conditions for the acceptance of Istighfar?

Seeking forgiveness (Istighfar) is one of the best forms of remembrance (dhikr) and is prescribed at all times and in all situations, except in inappropriate places like the restroom. It is permissible to seek forgiveness while writing, watching television, or doing other activities. For Istighfar to be accepted, it is a condition that it be with a sincere intention for Allah Almighty and that it be performed in accordance with what the Sharia has prescribed.