17 January 2010
Although there is no need to send attendance records to the ICAI still members are required to maintain proper records of attendance of the articled clerks.
On completion of articles; training given to the clerks are reported in weekly format.
It is advisable to the students to maintain their own attendance records in the format of a daily diary regarding training. They can also add their own comment in the diary regarding quality of work and performance of own.
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