Why appearing both groups shall make no difference in attempt for Finals?
If a student clears both groups in May 2010 he should be eligible in May 2012
ICAI has fixed firmly 6 months restriction ONLY for clearing Group 1. For registering Finals, obviously one requires to pass Group 2. So, accordingly:-
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Cleared Group 1 in May 2010
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Register for article ship
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Cleared Group 2 in Nov 2010
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Finals in Nov 2012 (last 6 months prior to May 2013)
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Cleared both Groups in May 2010
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Register for article ship and Finals, Final due on???.
Nov 2012 (according to 6 months restriction)
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There has to be some advantage offered to anyone clearing both groups.
A PCC student is well deserved to early attempt for Finals even if he clears PCC an year before Finals are due. In simple words a PCC student enjoys 3 attempts to clear whereas in IPCC you enjoy early articleship but Finals are delayed by 6 months (attempt after 2.5 yrs), even if you clear BOTH groups in first attempt!!