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SECOND MEANT?

surya (articles) (24 Points)

02 January 2009

Can anyone tell wats this SECOND MEANT?--i heard its regarding working (job)for another set up for pay while u are in articleship at a firm.Is this valid?Can we use that experience after CA final----and what if we need to go to USA for that job sake ---how abt the leave during articleship then and the visa that is allotted--would the visa be a problem to us later during any job interview after completion of CA final?Plz reply.Thanx in advance.

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CA. Umesh kumar (ca.umesh11@gmail.com) (1465 Points)
Replied 26 February 2009

Secondment of articles means assignment of articles to another CA firm for training. supose you registered in ABC&co. and there is limited type of work their and u want exposure in different field then u can do training in another CA firm having different types of work. For this You have to fill form 112 (may be wrong exact form no. i dont remember) and submit to the ICAI. This provision is intended to get the articles trained in different areas as all the CA firm has not necessary infrastructure and professional assignment. In this way u can work in a big FIRM remaining registered in small CA firm.