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deepu (Querist)
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24 August 2014 what is the secondment of articleship under regulation 56(1) and how can i take secondment during final year of my articleship. pls help me

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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24 August 2014 In order to provide all round exposure to CA students, the Chartered Accountants Regulations, 1988 under Regulation 54 provides an option to undergo training under “Secondment Scheme”, under which a principal can depute his trainee to other practicing chartered accountant/s for a maximum period of one year to gain exposure in other areas of practice wherein, original principal may not be in a position to provide the same with the consent of article assistant concerned. During secondment the member with whom the articled assistant is seconded shall be required to pay the stipend and is responsible for imparting training and maintaining records and also required to forward the records to the principal on completion of period of secondment. The original principal is required to include particulars of the secondment in the report to the Council under Regulation 64.

See Question No 40 of FAQ from link give below--

https://220.227.161.86/30198faq-ipcc-atc-19817.pdf

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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24 August 2014 https://www.icai.org/new_post.html?post_id=788

Also check out above link.

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