Icai's mou with ignou

HI.My friend is doing articles now and he completed group1 of Ipcc,he wish to do degree from IGNOU,i Come across Of ICAI's MOU with IGNOU.But iam confused with provisions laid down there,I come acorss a provision that we need to get 32 credits along with completion of Intermediate,C.P.T and registered for IPCC.so when we  should pay fee and when exams will be conducted?and doubt regarding number of subjects need to be written if he completed both groups and in case where he complete only first group.Plead early reply,thank you in advance