Shall an employer or partner of the company maintain an attendance register like an employee does?

I am a partner in one the company, but from initial stage I and my another partner started maintaining attendance along with the company staffs. I just want to know whether it is required for an employer/partner of the must maintain an attendance register. As an employer we have lot of schedule. We come late to office, sometimes come early, sometimes go late and sometimes gets held in some meetings, household issues and various other things....
We were also an employee sometime back, now we have come out of it.....
Kindly suggest us is there any kind of HR rules for this.

Hello,
To maintain the attendances its not apply on the owner of the company. Its ok when you are employee of that company but now you both are employer. So , now no need to maintain your attendances records.
Thank you