ICAI do not recognised B.Com and M.Com as requisit qualificiation for CA course, if any one wants to do C.A. course he/she needs to to go for CTP, CPT is 10+2 level examination.
Is is fair or justifiable on part of ICAI as most of the Universities in India recognised ICAI for P.Hd. or other advance courses.
ICWAI and ICSI recognised B.Com and M.Com. and gives admission directly in inter and Executive programme.