Hi Bhanu, I can personally relate to you as i too opted to give my foundation of icwai during my final year of graduation although I was suggested and adviced by teachers and seniors to wait for few months and get direct entry. But believe me going through foundation gave me strong base for the related subjects and few topics which were not clear during +2 and graduation got clear as earlier passing exam was only moto so if it was difficult to understand i mugged it up. In short term your cpt subject knowledge may have nothing to do but will surely give you strong base. Don’t get demotivated if u were not able to make it in your 2nd attempt too. Its not necessary you can’t clear it in your 3rdattempt too.Always buck up as its CA and you never how many attempts it would take to clear ipcc and final respectively. What is most important is too have good knowledge over subject and your ability to apply your knowledge practically. As at the end your attempts does not count at all, what would matter is that you have knowledge and can practically apply your knowledge.

2. Are you good at Writing 1 paragraph on any relevant topic in your own words?

3. Are you good at understanding written English?

Ask these questions to yourself. If you are 75% confident in all three questions, then you should do CA.

Choice is completely yours.

And yes, there are many who did CA from direct entry.