No, it is not possible. Your friend has even though cleared IPCC but needs to undersatnd what Articleship means both practically and theoritically. (Refer Prospectus)
Articleship involves practical learning ie putting theory into practice.
Your Friend cannot take up Articleship in Kolkata under the principal who is Incharge of the Gurgaon office due to the folllowing reasons
Solution: Take up Articleship in Kolkata under the Person incharge of Kolkata office.
SSGS and Associates
Chennai
CA Inter
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SMJ global advisors pvt ltd
New Delhi
B.Com
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CAclubindia
