Secondment

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This query is : Resolved

kapil shukla (Querist)

02 July 2014 I would like ask U that whether m eligible for secondment or not as I hav completed only 1.5 years of articleship n now m in need of secondment for remaining years.

kapil shukla

kapil shukla (Querist)

02 July 2014 Plz reply asap

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

23 July 2025 Yes, you are eligible for secondment under Regulation 54 of the Chartered Accountants Regulations, 1988, even if you have completed only 1.5 years of articleship.

Here’s a full clarification based on ICAI rules:

✅ Eligibility for Secondment
You are eligible if:

You are currently undergoing articleship training,

There is mutual consent between you, your current principal, and the seconding CA (under whom you wish to be seconded),

The total period of secondment does not exceed 1 year (whether continuous or in parts, and each part must be at least 4 months).

📌 Your Case
You've completed 1.5 years (18 months) of articleship,

You're now entering your final year (total period of articleship is 3 years),

You want to do the remaining 1.5 years under secondment.

👉 You can be seconded only for a maximum of 1 year, so:

You can do 1 year of secondment,

The remaining 6 months will need to be completed under your original principal.

📋 What You Need To Do:
Mutual Agreement between:

You,

Your current principal,

The seconding CA.

Fill the Secondment Form:
Download Form Here (PDF)

Submit it to ICAI (Regional Office) soon after starting the secondment.

📝 Important Points:
Criteria ICAI Rule
Minimum period of secondment 4 months
Maximum period 1 year
Eligible for secondment now? ✅ Yes
Can secondment be more than 1 year? ❌ No
Need ICAI prior approval? ❌ No, just intimation is required

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