07 November 2013
It is an option to the articled assistant.The article can opt for this option for one year(maximum) with the consent of the principal.Though the stipend will be paid by the original principal ,the article can work in some other firm.The main purpose of secondment of article is to gain better exposure ,generally in the areas where he/she has not gained exposure previously. for more information http://www.icai.org/new_post.html?post_id=788