07 April 2012
First of all your mark sheet will speak. Suppose you have appeared in May, 2008 and passed one group and the second group you are passing in May 2011 then it indicates that you have attempted many times and could not pass. You can say that you have not appeared but no one believe. If with your registration number some one enquirers with ICAI it will revel in which attempt you have passed.
But it is not material once you pass and become CA. No one bothers what was your marks simply yes you are a CA. but it sis material when you go for interview and employment