On CFAI's site it says that to be eligible the candidate must be in the final year of the bachelor degree program to take the Level 1 exam. I am assuming that means final academic year since I start mine in September 2007.
Last time I checked it, it said that you need to have your degree by the end of the year (calendar year, rather than academic) so in your case you would need to graduate before Jan 1' 2007 to be able to write exam in dec 06.
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