Secondment is a provision under articleship where in you can serve your articleship period under a different CA other than your principal under whom you are registered.
It can be taken anytime between the 3 yrs period
It can be taken either for
1)4 months minimum under 1 CA and maximum 3 times under 3 different CA in full 3 yrs articleship period.
2)It can also be taken for a maximum period of 1 yr under one CA
U need to send an intimation to icai means their is a form under regulation 54 in the forms given by icai and you have to fill that form in 4 copies and submit it to ICAI.
However under this provision there is no form for completion of secondment training.Your seconded CA (under whom you took secondment) has to make your record and submit it on daily basis or at the end on the period on his letter head mentioning the details of period served and leaves taken.
Even During the secondment period you exam forms will still be signed from your main ca that is your principal CA and even the main articleship completion form 108 will be made by your main CA.
So it's just an option to escape or relive for a few months or max to max 1 yr period but still your old ca remains active during the period as his involvement will still be there.
If you need any help you can msg me for d same issue.
Thanks
CAclubindia
