Actually the qualification for IPCC is:
2.Completion of +2
I Hav a doubt, that a student who had directly completed graduation course without doing +2 in other than commerce back ground is eligible for doing IPCC.
this is for your informaton that now you have to appear for cpt whether you have cleared your +2 or graduation and after clearing your cpt you stand eligible for the IPCC.
Student whether graduate or +2, the gateway is cpt....Graduate other than commerce background also succeding in CA, only special base for accounts is needed.