Secondment of Articles


Querist : Anonymous (Querist) 15 May 2010

Refer to the following provisions of Regulation 54 regarding secondment of articles:

1.A principal, with the consent of the articled assistant, may depute the latter for training for a period not exceeding six months to a member eligible to engage and train an articled clerk or articled assistant or apprentice, by whatever name called, under the bye-laws of an institution or body etc. set up in the respective countries under the relevant Statutes.

2.The articled clerk shall be seconded only to a member who is entitled to train one or more articled clerks in his own right or to a member in industry who is entitled to train one or more industrial trainees.

3. The member to whom the articled clerk is seconded will not be entitled to train more than two such clerks on secondment at a time.

(a) The maximum period of secondment shall be one year which may be served with a single eligible member.
(b) The Council may permit secondment with more than one such member provided the minimum period of secondment shall be four months and the aggregate period served on secondment with such members shall not exceed one year.

In point 1 it is mentioned that max. period of secondment shall be 6 months under 1 principal where as in point. 4 a. it specifies that one may be seconded under a principal for 1 year..

What is the exact term of secondment????

CMA Padmakumar.A (Expert)
16 May 2010

secondment can be done for 1 year in india

Querist : Anonymous (Querist) 17 May 2010

thanks for the suggestion....but i still have confusion about the you have any notification or clarification given by ICAI on this behalf

CMA Padmakumar.A (Expert)
17 May 2010

Training guide issued by icai is available in the website of icai, In that secondment of articles details are available...

Querist : Anonymous (Querist) 19 May 2010

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