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Articleship Secondment Rules as per ICAI

Articleship Secondment Rules : Regulation 54 specifically provides for secondment of articles with a view to provide the articled assistant the opportunity of gaining practical experience in areas where the Principal may not be in a position to provide the same. In simple words, this option gives a right to the CA Student to get registered for articleship under a CA and pursue articleship under some other CA.

This can be explained with the help of the following example. For eg: A CA Student registers with Mr. Raj for Articleship. Now Mr. Raj can allow the CA Student to stay registered under his CA Firm but work for Mr. Shyam. This arrangement if called Secondment of Articleship and ICAI has allowed such an arrangement under Regulation 54.

Articleship Secondment Rules as per ICAI

The Regulation also provides as under:-

  • Secondment is allowed with the mutual consent between the Principal and the articled assistant.
  • The articled assistant shall be seconded only to a member who is entitled to train one or more articled assistants in his own right or to a member in industry who is entitled to train one or more industrial trainees.
  • The member to whom the articled assistant is seconded will not be entitled to train more than two such articled assistants on secondment at a time.
  • The maximum period of secondment shall be one year which may be served with a single eligible member. The Council may permit secondment with more than one such member provided the minimum period of secondment shall be four months and the aggregate period served on secondment with such members shall not exceed one year.
  • Where an articled trainee is seconded to a member in industry, the total period spent in industry including the period of Industrial Training should not exceed one year
  • During the secondment the member with whom the articled assistant is seconded shall be required to pay the minimum stipend as per Regulation 48 and is responsible for imparting training and maintaining records and also required to forward the records to the Principal on completion of period of secondment.

Apart from the secondment of a trainee from one firm to another firm or to an industry, firms may exchange articled assistants on mutual basis for a limited period to the advantage of firms and trainees. Such an arrangement is also quite flexible like the scheme of secondment and enables the firms to overcome deficiency, if any, in practical training imparted to articled assistants.

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Articleship Secondment Rules as per ICAI

Articleship Secondment Rules

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