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Regarding direct entry from b.com to ipcc

This query is : Resolved 
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(Querist)
22 August 2014 Dear Sir/ma'm
My friend got 54.54% in B.com. Is he be eligible for direct Entry, since Min. eligibility criteria for B.Com is at least 55%.

Thanks
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
22 August 2014 Not eligible. Marks less than 55%.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
22 August 2014 I think the rule is "any fraction of half or more shall be rounded up to the next whole
number". So in that case he will be eligible. Check out from link given below and also check up once with institute.

https://caclubindia.s3.amazonaws.com/cdn/forum/files/149668_1039835_provisions.pdf
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