Do people bother with tidy working paper files anymore?
I trained and worked for many years in medium sized practices, and had my own practice up until a few years ago - I now do a bit of subcontract work for a few local small practices. What I am seeing more and more is a lack of tidy working paper files and I wonder if I'm a bit old fashioned now?
I was always taught to keep tidy files with an index, referenced working papers ,which were crossed referenced as well, with file notes etc and used to insist my staff did the same. But practices now just seem to have a bundle of papers with a few notes here and there - is this the norm now?
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