Does CORE track the statements emailed out?

No. There is no tracking of emails sent out of CORE to your clients. However, if you want to keep track of the statements or invoices emailed to your clients, you can set your own email address as the CC or BCC recipient in the Global Settings > Email Settings screen. The same can be done in User Preferences. This way, you will receive a copy of every email sent out of CORE. 

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