what is the diffrence between Diary and an Practical Training Racord for A Artical Trainee ????????????? is it mandatory for a audit firm to maintain such records ......?
It is meant for training records to ascertain progress of the trainees. A format of the Work Diary is given in Annexure III of the Training Guide which includes inter alia details of work undertaken and training received and a Summary of the various Training Programmes – professional as well as self – development – attended by an articled assistant. This Diary is to be prepared by the trainee and should be confirmed by the MIT / Principal.
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