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Go to the regional chapter of ICAI and get a clear cut answer about the eligibility from the officials of the Institute. Else, directly contact your Mumbai Decentralized Office for more clarity.
Since your friend has re-registered/converted from PCC to IPCC in 2012, therefore the registration is valid till 2016 and he/she is eligible for May'15 CA-IPC Exams.
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"Initial registration for then IPCC, now Intermediate (IPC) Course is valid for 4 years. Further, students who switched over to then IPCC, now Intermediate (IPC) Course from erstwhile Intermediate/ Professional Education (Course-II)/ Professional Competence Course stream have valid registration period of 4 years and will be counted from the date of switch over to then IPCC, now Intermediate (IPC) Course."
- Extract from ICAI announcement, attached herewith.
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