you have to pass cpt to give ipcc exam,,and your cpt registration was expired as it expires 3 years from registration,,so to give cpt exam you need to revalidate cpt registratipn
no question of ipcc exam with out passing cpt
you can give ipcc after completing b.com with 60% but you need to complete 9 months if articleship to give caipcc attempt
you start articleship after completing itt and orientation
24 August 2013
After completion of B.Com first you have to convert your CPT registration to IPCC Direct entry scheme(provided and assuming you completed your B.Com with 55% or more) and then as per the ICAI regulations you are eligible for IPCC exam i.e after 9 months from the date of registration and completion of 9 months articleship training(provided it is present condition however ICAI may give relax for period of articleship for you attempt, because of since 2 attempts it giving relaxation and sufficient 7 months training). To start articleship you shall complete your ITT and Orientation programe.
However your CPT registration shall expiry by 2013 so you didn't renewal it if you want to register for Direct entry scheme.