@ Deepa: Seconment is very much allowed. go through the following CA regulation:
54. Secondment of articled assistants
(1) A principal may, with the consent of the articled
assistant, second from time to time the articled assistant to
other member or members 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.
(2) 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.
(3) The member to whom the articled assistant is
seconded will not be entitled to train more than two such
assistants on secondment at a time.
16[(4)(a) The maximum period of secondment shall be one
year which may be served with a single eligible
member.
(b) The Council may permit secondment with morethan 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.
(5) Where an articled assistant is seconded to a member
in industry, the total period spent in industry by the articled
assistant, including the period of industrial training under these
regulations, shall not exceed one year.
(6) During the period of secondment, the member with
whom the articled assistant is seconded shall pay the stipend asprovided under these regulations.
(7) The member with whom the articled assistant is
seconded shall be responsible for imparting training during
secondment. He shall maintain records of practical training
undergone by the articled assistant during secondment and
forward the same to the principal on completion of period of
secondment. The principal shall include required particulars in
the report to the Council under regulation 64.
(8) A statement in the form approved by the Council shall
be sent to the Secretary for records within thirty days from the
date of commencement of training on secondment.]