Hi

No, with 54.96 % in bcom you are not eligible for CA direct entry( directly into CA intermediate).

This is because,

You have got only 54.96% in bcom but to be eligible for direct entry you should have got at least 55 % in bcom

So, you need to start with CA foundation.

Here's a brief of your CA journey:-

To become a CA one needs to go through given 4 levels, listed below :-

1) ca foundation

2 ) ca intermediate

3) articleship Training

4 )ca final

Class 12th pass students need to start with foundation while graduates ( commerce graduates with at least 55%  and non commerce graduate with at least 60% in their graduation ) don't have to go through CA Foundation, they can start directly start from level 2 i. e CA Intermediate through direct scheme.

As you are a commerce graduate, you can directly start with CA Intermediate through direct entry scheme   .

To register you need to visit the  official website i. e icai.org (http://icai.org/) . And after registration you need at least 8 months of study to appear  for CA intermediate examination.

Each level you need to go through is described below briefly :-

----------------)  2. CA Intermediate

In your CA Intermediate, you have 2 groups with 4 papers or subjects in each group

>>>>>CA Intermediate Group 1:-  You have following subjects :-

*accounting

* cost and management accounting

*corporate and Other laws

* taxation

>>>>>CA Intermediate Group 2:-  You have following subjects :-

*advanced accounting

*enterprise information systems & strategic management

*auditing and assurance

*financial management & economics for finance

In oder to clear CA intermediate , you need at least 40% marks  individually in each  subjects and at least 50% in overall aggregate .

----------------) 3.  Articleship Training

You can register for articleship after 1 or  both groups of CA Intermediate. Articleship Training is of 3 years. During the last 2 years of your Articleship Training you  have to complete your AICITSS i. e Advanced Integrated Course on Information Technology and Soft Skills

----------------) 4. CA Final Group

After qualifying both groups of CA Intermediate, you become eligible for CA Final registration. And can appear in CA final examinations either after completion of your Articleship Training or when you are in the last 6 months of your articleship training.

There are 2 groups with 4 subjects in each which are given below:-

>>>>>CA Final Group 1:

*financial reporting

*advanced auditing and professional ethics

*strategic financial management

*corporate and allied Laws

>>>>>CA Final Group 2:

*advanced Management Accounting

*direct Tax Laws

*indirect Tax Laws

*information Systems Control and Audit

After the completion of articleship training and clearing CA Final , you become eligible for applying for the membership of the Institute of Chartered Accountants of India after which become a CA.

For detailed information visit

https://finance.careers360.com/articles/how-to-become-a-ca-in-india

Thank you