| 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 or 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 not exceed one year provided that the period served on secondement 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 Chartered Accountants Regulations, shall not exceed one year. |
| 6. | During the period of secondment, the Principal shall pay the stipend as provided under Chartered Accountants Regulations. |
| 7. | The Principal shall keep a record of the traininig undergone during secondment and include its particulars in the report to the Council under Regulation 64. |
| 8. | No deed |
