mohan (Article) 03 July 2009
Secondment of article means you are registered as an article under one principal and working under some other principle. This thing generally happens when one is willing to do his training from some reputed firm but article limit of the firm is not allowing new articles. In such cases you got your self registered under some lower firm and then your principal gives you a letter of secondment which you get signe by both firms.
Consultus (Practicing Chartered Accountant ) 06 July 2009
Regulation 54 of ICAI Regulation governs Secondment of Articleship.
Maximum period an article can be seconded is 1 year.
A member eligible to train article can engage (accept) 2 such seconded articles.
Minimum period to be served under secondment is 4 months
Form for secondment shall be filed with ICAI