If, you are graduate then you can take direct registration in Executive Level of CS. You can not take exemption on the basis of IPCC.
Exemptions of papers in ICSI:
Executive Programme 1. General and commercial Laws - Candidate should have MA in Corporate Secretaryship with 50% or more marks OR degree in Law from a recognized University with 50% or more marks 2. Company Accounts, Cost and Management Accounting - Candidate should be MA in CS with 50% or more marks OR MBA , MCom/BCom with full paper in Cost accounting/ Management accounting with 50% or more marks OR Financial Management at MA Corporate Secretaryship with 50% or more marks OR ICWAI Final pass student 3. Tax Laws – Candidate should be MA in CS with 50% or more marks OR ICWAI Final pass student Professional Programme:
1. Financial, Treasury and International Finance - Candidate is ICWAI Final pass student 2. Advanced Tax Laws & Management Practice - Candidate is ICWAI Final pass student