Secondement of articleship regulation 54

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ROUNAK AGARWAL (Querist)
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21 February 2014 I have read the regulation 54 , in relation to secondment of articleship . But practical aspect is vague to meee .
Seeking assistance for the issue .

note :

there is mutual consent betweeen me & my current principal for same .

I am in my final year of articleship , thus will do it for 1 yr .

What are things I shuld do for getting seconded to other ca for 1 year .

plz be practical as much as possible .

I can be reached at : rounak@sanjaypoddar.in

Nikhil Kaushik

Nikhil Kaushik (Expert)
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21 February 2014 you, your current principal and the new principal need to sign this form and submit the same to ICAI https://220.227.161.86/7526form_secondment_articles.pdf

ROUNAK AGARWAL

ROUNAK AGARWAL (Querist)
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21 February 2014 is any prior approval required by icai ?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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22 February 2014 as such yes...you need to write a letter to ICAI signed by your current principal

ROUNAK AGARWAL

ROUNAK AGARWAL (Querist)
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22 February 2014 u should had said that at inception .
plz help me wid letter format roughly .
shuld letter be in ca letter head ?

ROUNAK AGARWAL

ROUNAK AGARWAL (Querist)
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22 February 2014 plz reply to mee sir . need help

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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23 July 2025 Certainly! Here's a **practical step-by-step guide** along with a **sample letter format** for **secondment of articleship under Regulation 54** of the Chartered Accountants Regulations, 1988.

---

## ✅ **Step-by-Step Process for Secondment of Articleship**

### 🔹 1. **Eligibility**

* You can go for secondment if you're already registered under a principal.
* Secondment can be done with **another practicing CA** (called the "seconding employer").
* Maximum **1 year** secondment is allowed if done at a stretch (in your case, you're in final year, so it's within limit).

### 🔹 2. **Obtain Mutual Consent**

* Get **mutual consent** from your current principal and the CA you are going to be seconded to.

### 🔹 3. **Prepare the Following Documents**

* **Letter to ICAI**: From current principal (on letterhead).
* **Form 109**: *Not required* for secondment (that’s for termination).
* **Form for Secondment**: [Form for Secondment of Articleship](https://resource.cdn.icai.org/7526form_secondment_articles.pdf)

---

## 📝 **Sample Letter to ICAI for Secondment Approval**

> **On letterhead of current CA (Principal)**

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**Date:** \[Insert Date]

To
The Secretary,
The Institute of Chartered Accountants of India,
\[Region Office Address – e.g., Western Region, Mumbai]

**Subject: Request for Secondment of Articleship under Regulation 54**

Dear Sir/Madam,

I, **CA \[Current Principal's Name]**, FCA/M.No. \_\_\_\_\_\_\_\_, hereby request approval for the secondment of my article assistant **Mr./Ms. \[Student's Full Name]**, Reg. No. \[Student Reg. No.], currently undergoing articleship training under me since \[Articleship Start Date].

We mutually agree to second the said article assistant to **CA \[Seconding Principal's Name]**, FCA/M.No. ********, having office at \[Seconding CA’s Firm Name & Address], for a period of \*\*\[from **/**/**** to **/**/****]\*\*, under the provisions of Regulation 54 of the Chartered Accountants Regulations, 1988.

A duly filled **Secondment Form** signed by all parties is enclosed herewith for your kind perusal and records.

Thanking you,
Yours faithfully,
**\[Signature]**
CA \[Full Name]
(Membership No.: \_\_\_\_\_\_\_\_\_\_)
\[Firm Name, Address, and Contact Details]

---

## 📥 **Submission**

* Submit this **letter** along with the **Secondment Form** to your **ICAI Regional Office**.
* No prior approval is mandatory if documentation is correct and secondment is within limits, but **intimation is compulsory**.

---

## 🔄 Summary of Forms

| Form | Purpose | Signed By |
| --------------- | ------------------------------- | ------------------------------------ |
| Secondment Form | Declaration for secondment | Article + Current Principal + New CA |
| Letter to ICAI | Intimation and approval request | On current CA’s letterhead |

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Let me know if you want help filling the actual **PDF secondment form**, and I can walk you through it line by line.

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