Management Accountant
40581 Points
Joined June 2010
The PCC and IPCC schemes were introduced as an alternative avatar to old intermediate scheme, where in a candidates based on clearing his / her foundation examination of ICAI or a graduate could enroll to the intermediate stage by registering as an article trainee.
So the direct entry scheme is basically allowing graduates to take up their intermediate course as it prevailed prior to PCC / IPCC era.