22 April 2014
If you qualified either your Degree or PG with 55% or more(for commerce graduates) and 60% or more(for other than commerce graduates) then need not to go for CPT directly register and appear to IPCC under Direct entry scheme.
So answer to your query depending on the percentage of marks you got in Degree or PG with course.
As per your information provided you are the commerce back ground student so either in B.Com or M.Com you got 55% or more then you are eligible to direct entry to IPCC.