Search: Search
Follow us
54. Secondment of articled clerks

Share this page:

  1. A principal may, with the consent of the articled clerk, second from time to time the articled clerk to other member or members with a view to provide the articled clerk the opportunity of gaining practical experience in areas where the principal may not be in a position to provide the same.

  2. The articled clerk shall be seconded only to a member who is entitled to train one or more articled clerks in his own right or to a member in industry who is entitled to train one ore more industrial trainees.

  3. The member to whom the articled clerk is seconded will not be entitled to train more than two such clerks on secondment at a time.

  4. The aggregate period of secondment shall nto exceed one year provided that the period served on secondment with any one member or his partner shall not exceed six months.

  5. Where an articled clerk is seconded to a member in industry, the total period spent in industry by the articled clerk, including the period of industrial training under these Regulations, shall not exceed one year.

  6. During the period of secondment, the principal shall pay the stipend as provided under these Regulations.

  7. The principal shall keep a record of the training undergone during secondment and include its particulars in the report to the Council under regulation 64.

  8. No deed of Articles need be executed for secondment nor any intimation need be sent to the institute in this behalf.

    ICAI Cloud Campus
    BoS Knowledge Portal
    BoS Announcements
    At a Glance: CA Course
    Know Rules & Regulations
    Post-Qualification Courses
    Generously Contribute to CABF
    Know the CPE Hours credit status
    Become Examiner with ICAI
    Other Imp. Links
    Understand benefits that you get/Register as an employer
    Upload Jobs & Training Assignments/Review CVs/Shortlist Applications/Search for Professional Assistance
    Download Standards
    View Notifications
    Look up Guidance Notes & Interpretations
    Digital Learning Hub
    Centralized Distribution System
    Find Publications
    Free Download - Publications
    Visit the ICAI Digital Library
    Committee Pages
    Other Useful Links
    View Committee Events
    Look up CPE Events in my location
    Sign up for an Event
    Report on an Event
    Photo Gallery
    Official Directory  |  Web Mail  |  Feedback  |  Contact Us
    Best viewed on screen resolution 1024x768 pixels