Secondment of articleship

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Sameer (Querist)
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25 October 2012 what is secondment of artcleship and when it can be choosen during articlship. it can be taken only in partnership firm aur sole prop principal can also allow us for the same?

Ajay Mishra

Ajay Mishra (Expert)
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26 October 2012 Hi

SECONDMENT/EXCHANGE IN THE CONTEXT OF ARTICLESHIP TRAINING

In order to expose the trainees at large to multi-disciplinary work variety of business situations, the arrangement of secondment under articleship training is provided by which an articled assistant can work under a different member of the Institute. Under the scheme of secondment an articled assistant is shifted to another member who is eligible to train articled assistant or who is eligible to train assistant under the scheme of industrial training. However, a member is not entitled to train more than two such articled assistants under secondment basis. Under the scheme of secondment, the period of training shall not exceed twelve months under a member other than the original MIT/Principal and in aggregate total period of training under secondment shall not exceed 1 year. If the secondment is made under industrial training, the periods served on secondment should not exceed 1 year.

Sameer

Sameer (Querist)
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26 October 2012 but sir can we choose this option after one and half year of article-ship? and under this option if my principal is willing to train me in other firm other than his firm can he do so?

Ajay Mishra

Ajay Mishra (Expert)
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26 October 2012 Hi

The aggregate period of secondment cannot exceed one year.

Apart from the secondment of a trainee from one firm to another firm or to an industry, firms may exchange trainees on mutual basis for a limited period to the advantage of firms and trainees. Such an arrangement is also quite flexible like the scheme of secondment and enables the firms to overcome deficiency, if any, in practical training imparted to trainees.

Sameer

Sameer (Querist)
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26 October 2012 that means we can choose this option only after completion of 2 years of articleship?

Sameer

Sameer (Querist)
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26 October 2012 we need to submit any form in the institute regarding this?

Ajay Mishra

Ajay Mishra (Expert)
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26 October 2012 Yes, but before completion you should give intimation to your principle first about the secondment.

CA Amit Jaiswal

CA Amit Jaiswal (Expert)
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26 October 2012 Please note that the consent of your principal is an utmost requirement for Secondment.

Sameer

Sameer (Querist)
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26 October 2012 if my principal is ready to give me the secondment then can i do it after 1 and half year and go for training 6 months under this option and in the last year can i go for industrial training??

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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23 July 2025 Yes, you can absolutely go for secondment after completing 1.5 years of articleship and then choose industrial training in the final year, subject to certain ICAI conditions.

Let me clarify everything step-by-step:

✅ What Is Secondment (Regulation 54)?
Secondment means you are temporarily sent to work under another eligible CA (in practice) for a portion of your articleship with your principal’s written consent, without breaking your original articleship registration.

📌 When Can You Opt for Secondment?
You can choose secondment at any time during your articleship after mutual agreement.

No need to wait till completion of 2 years.

The maximum period of secondment allowed is 12 months.

The minimum duration of any secondment stint is 4 months.

✅ Sole Proprietor vs Partnership Firm
Secondment can be granted by a sole proprietor CA or a partner in a firm—there’s no restriction.

The CA where you're being seconded must be eligible to train articled assistants as per ICAI norms.

❓Can You Do This?
“Can I do 6 months of secondment after 1.5 years and then go for 1 year industrial training in the final year?”

✅ Yes, you can. Here's how your timeline would work:

Articleship Stage Training Type Duration
0 – 1.5 years With Original Principal 1.5 years
1.5 – 2.0 years Secondment 6 months
2.0 – 3.0 years (Final Year) Industrial Training 1 year (max)

This combination is permitted by ICAI as long as:

You complete 2 years of articleship before starting industrial training,

You submit the correct forms on time.

📋 Forms to Be Submitted
Form Type When to Submit Where to Submit
Secondment Form PDF Link At start of secondment ICAI Regional Office
Form 104 (Industrial Training) When starting industrial training (after 2 years) ICAI
Form 108 (Final completion) At the end of 3 years ICAI

🔔 Important Tips:
Consent of principal is mandatory for secondment and industrial training.

The seconding CA (for secondment) or industry CA (for industrial training) must be eligible to train articles.

Ensure you maintain records and get approvals signed on time to avoid delays in completion.

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