Hi Anshul
As per the Nottification no Bos/Ancmnet/Final/227 dated 30th May 2008 all students who have passed Professional Education (Examination-II), irrespective of whether they have been registered under Final (Old) syllabus or (New) syllabus, to appear in the final examination, provided they have completed the practical training as is required for admission as member or are serving the last twelve months of articled training on the first day of the month in which the final examination is scheduled to be held and complied with other eligibility conditions(s).
So all the PE 2 passouts are eligible to appear for the Ca final Attemp after completion of 2 years of their articleship and not 1.5 years.