Plz reply if u know

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How calculation of "55% aggregate" is done for direct entry into ipcc? It is average of three year of bcom percentage or only last year of bcom(i.e T.Y.BCOM) some saying it is 3rd year of bcom and some saying it is avrg of three year. If u r sure then reply plz.
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Average of three years subjects marks are to be taken (excluding those subjects which one has to get only qualifying marks and for which no credit is given.)

Krishna, i called icai they told me only last year of bcom will be considered.

It is average of three years percentage...

All graduates in commerce stream with 55%, and non commerce with 60% can join ipcc , i.e. skip cpt...

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