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Disciplinary Boards

Misconduct by any member is investigated by the Disciplinary Tribunals and Appeals Board.

Disciplinary Tribunals:

Disciplinary Tribunals are formed as necessary. Each Tribunal consists of three principal and one substitute member, all Practicing CPAs and appointed by the High Council.

Appeals Board:

The Appeals Board consists of three principal and one substitute member as follows:

- One CPA appointed by the High Council

- One CPA appointed by the Minister of Economic Affairs and Finance; and

- One law expert appointed by the Minister of Justice. Members of the High Council, Board of Directors, Supreme Oversight Board, and Specialized Committees are barred from Disciplinary Tribunals and Appeals Board membership.

 

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