Conversion of ipcc to direct entry scheme

My friend want to convert his ipcc registration to direct entry scheme but his degree percentage is only 53.5%

Is really necessary to secure 55% in degree
YES (for commerce graduates). 60% for others.

Is there any chance to convert his registration to direct entry with his 53.5%
Don't think so.

Note: Earlier under old scheme ICAI had issues FAQs for Direct Entry Scheme where they mentioned about rounding off of marks. So, if someone had scored 54.5%, then ICAI used to consider it as 55% and used to allow the candidate for Direct Scheme. So, even if we consider this rounding off provision, your friend is not eligible for DES. But after introduction of new scheme, they have withdrawn that announcement from the website. So, its as good as not applicable now.

please anybody suggest us and help us to that process regards...