Secondments

We define a secondment as work performed outside of a student's usual training organisation. For example: 

• a student in an audit department of an accountancy practice could be seconded to a client to gain experience in management accounting; or 
• a student training in a commercial organisation could be seconded to their organisation's external auditors to gain auditing experience. 

Time spent on secondment 

There is a limit on the amount of time a student may spend on secondment. This depends on whether the organisation to which the student is seconded is an Authorised Training Employer: 

• Students can gain up to one half of their total practical work experience on secondment to an organisation that is authorised to train ACA students.  
• Students can gain up to one third of their total practical work experience on secondment to an organisation which is not authorised to train ACA students. 
• Added together, the two periods above should not exceed 50% of a student's total work experience days. 

You do not need to notify us of a secondment placement, unless the length of the period is likely to exceed the limits stated above.  

The total number of practical work experience days undertaken on secondment must be entered within the practical work experience tab of the online training file. Videos for students on completing the practical work experience tab are available here.

Arranging a secondment

If you are arranging a secondment for your students, we advise that you: 

• notify the student in writing and prepare an agreement between you as the employer and the organisation to whom the student is being seconded, which will detail the work due to be undertaken; 
• consider the work planned for your students, particularly technical content, and personal and professional development; and 
• ensure that their studies, exams, and professional development will not be interrupted. 

If your student is due to have their six-monthly review while they are on secondment, then their review can take place within your organisation or the one where they are seconded. In the case of the latter, your student must ensure they discuss any exam, professional development, and ethics progress with the qualified person responsible for training (QPRT) as soon as they return from secondment. 

The Audit Qualification and secondments

Please note that students may only count audit experience whilst on secondment for Audit Qualification purposes if: 

• The experience meets the usual definitions of statutory or other audit work; and 
• the student is able to undertake this work with an Authorised Training Employer which is also an EEA registered auditor. 

A secondment may therefore affect your students' eligibility for the Audit Qualification and this should be discussed and explored with the student beforehand. 

Audit days gained on secondment should be separated out when completing the training file and a covering letter should be supplied to ICAEW on submission providing details of the secondment. Where appropriate we may request feedback and approval from the QPRT at the secondment employer.