Is there any distance learning program for CS or ICWAI after completing M.Com?

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Yes you can do distance course in CS or ICWA. In case of CS, this is conducted in 3 stages. You can apply for the course through distance mode if you are interested. But there is a stage where in the candidate needs to undergo the practical training for 15 months. It is compulsory for the candidates to attend this training. Only then will you get the membership in ICSI. In case of ICWA course also you can attend the course through a distance mode. You can opt the postal coaching. If you are a graduate you can apply for the intermediate level program directly.