Hi Megha ! Secondment simply means"doing articleship with that ca firm under whom u r not actually registered..... " There r some conditions by the ICAI.Mr.Vamshi has explained it properly.Even then if u have any problem plz ask .We'll try to solve this. t is legal if its more than four months but less than 1 year. That is, u can work under another ca firm for 4-12 months only..Anything else dear.......