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CS Divya Sorayan
( Expert )
21 July 2012
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Yes u r right, CPT is exempt for the following students.
Commerce Graduates/Post-Graduates and have studied any 3 full papers of 100 marks each out of
Accounting,
Auditing,
Mercantile Laws,
Corporate Laws,
Economics,
Management including Financial Management,
Taxation including Direct Tax Laws, Indirect Tax Laws etc.,
Costing,
Business Administration,
Management Accounting &
Passed the graduate/post-graduate examination by securing in the aggregate a Minimum of 55% of the Total marks or its equivalent grade from any recognized Universities including Open Universities.
2. Graduates/ Post Graduates who are not falling under above Category are who have passed the graduation/post-graduation examination by securing in the aggregate a minimum of 60% of the total marks in the examination or its equivalent grade from any Recognized Universities including Open Universities.
THE CANDIDATES WHO MEETS ABOVE REQUIREMENTS (1 & 2 ) ARE ELIGIBLE TO DIRECTLY JOIN ARTICLESHIP TRAINING.
refer:
http://icai.thetaxinfo.com/2011/06/graduates-can-directly-write-ipcc-and-skip-the-cpt-exam/
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) now 
