Secondment

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Divya Sethi (Querist)
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03 May 2014 Hello!
Can anybody please let me know whether secondment can be taken after an article assistant has taken transfer?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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03 May 2014 yes you can go for secondment even if you have taken transfer before. However, please note that form 109 is not be signed in secondment cases - so you cannot go for secondment immediately after submitting 109 to institute. in such a scenario you need to first register with another firm first.

Also note that maximum period of secondment is 1 year including the industrial training, if any. once the secondment period is over, you shall have to return to the old firm.

Divya Sethi

Divya Sethi (Querist)
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03 May 2014 I have submitted Form 102, 103 and 109 to the institute where the new firm is situated last month. So now can I apply for secondment? and one more thing How to apply.. I mean is dere any specfic form for secondment?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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03 May 2014 see secondment works in this manner.

Your current principal signs Secondment form with the new principal and the article assistant and submit the form to icai within 30 days.

please http://220.227.161.86/7526form_secondment_articles.pdf

(refer regulation 54)

form 109 is not be signed if you are going for secondment. if you have already submitted form 109, then secondment is not possible currently. you need to sign a fresh articleship with another CA through form 102 and 103.

Divya Sethi

Divya Sethi (Querist)
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03 May 2014 This is damn confusing! I am jst nt getting it.. Anyway thanks for your time and reply

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