Chartered Accountants Act, 1949

Appeal to Authority.

22G. (1) Any member of the Institute [or a firm] aggrieved by any order of the Board of Discipline or the Disciplinary Committee [imposing on such member or firm] any of the penalties referred to in [sub-section (5) or sub-section (6) of section 21A or sub-section (5) or sub-section (6) of section 21B, as the case may be, may] within ninety days from the date on which the order is [communicated to such member or firm], prefer an appeal to the Authority:

Provided that the Director (Discipline) may also appeal against the decision of the Board of Discipline or the Disciplinary Committee to the Authority, if so authorised by the Council, within ninety days:

Provided further that the Authority may entertain any such appeal after the expiry of the said period of ninety days, if it is satisfied that there was sufficient cause for not filing the appeal in time.

(2) The Authority may, after calling for the records of any case, revise any order made by the Board of Discipline or the Disciplinary Committee under [sub-section (5) or sub-section (6) of section 21A or sub-section (5) or sub-section (6) of section 21B,] and may-

(a)	-	confirm, modify or set aside the order;
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