Mr. Sandip Patel, You can definitely appear for the IPCC exam. Have you completed your articleship? If yes, then you will have to revalidate your registration by paying Rs 400/- for revalidation at your registered branch of ICAI. Now that new syllabus has been launched by ICAI, you will have to convert to new scheme. OR You can continue in the existing scheme(for which you will have only 3 attempts(May 2018, Nov 2018 & May 2019)). If the candidate does not clear in these 3 attempts, he will have to compulsorily convert to New Syllabus by paying Rs 1000 after May 2019. Also, you must have the articleship completion certificate, if you want to appear for the exam.