Sidhant Saha then you are eligibal to appear in final after compleleting 2 Years of articleship (excess leave if any) same thing happen with me and i have called up in ICAI office. i did appear in last final Nov attempt... dont ask to any one speak directly at Noida exam centre or visit ICAI website it is clearly mentioned that those people who converted from PE 2 to IPCC they are eligible for exam after completing 2 years. these notification come after analysing the situation of IPCC student and PE -2 student, their IPCC student taking advantage.