The Candidates shall have passed Master’s degree or Professional Degree or Full-time Diploma declared equivalent to the Master’s degree by the corresponding Statutory / Regulatory / Apex body, of Universities which are recognized by UGC with at-least 55% marks in aggregate of all years / all semesters or its equivalent CGPA grade ‘B+’ in the UGC 10 - Points scale or an equivalent CGPA grade in the other points scale wherever grading system is followed.ORThe Candidates shall have passed Master's Degree by Research of Universities which are recognized by UGC as equivalent there-to with at least 55% marks in aggregate of all years / all semesters or its equivalent CGPA grade ‘B+' in the UGC 10 - Points scale or an equivalent CGPA grade in a point scale wherever grading system is followed.ORThe Candidates who shall be the fellow members of Institute of Chartered Accountant (CA) or associate of Company Secretary (CS) and have at least five years of the professional experience afterward of such degree and also shall have at least 55% marks in aggregate of all years / all semesters or its equivalent CGPA grade 'B+' in the UGC 10 points scale or an equivalent CGPA grade in a point scale wherever grading system is followed.