Regarding cs
This query is : Resolved
sumit gulati
(Querist)
17 May 2013
hi experts,pls tell me is procedure to convet
CMA Ramesh Krishnan
(Expert)
23 June 2013
Not cleat.please elaborate your query
CMA Ramesh Krishnan
(Expert)
04 July 2013
visit ICSI website
sumit gulati
(Querist)
10 January 2014
Sir, Can I serve my extension period to another CA after taking secondement.if yes,In that Case please tell me the procedure.
Is there any Cluases for taking secondement in 2nd year
THANKS IN ADVANCE
Is there any Cluases for taking secondement in 2nd year
THANKS IN ADVANCE
20 July 2025
Yes, you can serve your extension period under another CA after taking a secondment, subject to the guidelines issued by ICAI. Here's how it works:
✅ Secondment of Articleship (ICAI Guidelines):
Secondment means temporarily working under another practicing CA while remaining registered under your original principal. This is allowed to:
Gain diversified experience
Work in specialized areas
🔹 Rules for Secondment (per ICAI):
Period Allowed:
Maximum of 1 year can be served on secondment during the articleship.
Can be taken in one or more spells (minimum 4 months per spell).
Eligibility for Second CA (Secondment):
Must be a member in practice and eligible to train articles.
In Second or Third Year:
Secondment is allowed in any year of articleship (including 2nd year).
🧾 Procedure for Secondment & Extension Period:
If you're in extension period:
You can still go for secondment under another CA.
Steps:
Get Consent from your original principal and the CA where you wish to get seconded.
Fill Form 109: Only if terminating articleship (not required just for secondment).
Fill Form 112 if you’re pursuing any other course (in some cases).
Fill Secondment Letter as per ICAI format (on CA's letterhead).
Send the documents to ICAI regional office for approval.
📄 Documents to Submit:
Application for secondment signed by both CAs
Secondment registration letter (format available on ICAI’s site)
Details of your extension (Form 108 if already submitted earlier)
📌 Important:
During extension period, rules of regular articleship apply, so secondment can be availed.
Keep ICAI informed and maintain proper documentation to avoid issues later.
✅ Secondment of Articleship (ICAI Guidelines):
Secondment means temporarily working under another practicing CA while remaining registered under your original principal. This is allowed to:
Gain diversified experience
Work in specialized areas
🔹 Rules for Secondment (per ICAI):
Period Allowed:
Maximum of 1 year can be served on secondment during the articleship.
Can be taken in one or more spells (minimum 4 months per spell).
Eligibility for Second CA (Secondment):
Must be a member in practice and eligible to train articles.
In Second or Third Year:
Secondment is allowed in any year of articleship (including 2nd year).
🧾 Procedure for Secondment & Extension Period:
If you're in extension period:
You can still go for secondment under another CA.
Steps:
Get Consent from your original principal and the CA where you wish to get seconded.
Fill Form 109: Only if terminating articleship (not required just for secondment).
Fill Form 112 if you’re pursuing any other course (in some cases).
Fill Secondment Letter as per ICAI format (on CA's letterhead).
Send the documents to ICAI regional office for approval.
📄 Documents to Submit:
Application for secondment signed by both CAs
Secondment registration letter (format available on ICAI’s site)
Details of your extension (Form 108 if already submitted earlier)
📌 Important:
During extension period, rules of regular articleship apply, so secondment can be availed.
Keep ICAI informed and maintain proper documentation to avoid issues later.
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