Appeal Tribunal

Interim orders

What is an Appeal Tribunal?

Both parties can appeal a decision of the Discipline Tribunal to the Appeal Tribunal. Any appeal requires to be submitted within 21 days from the date of the written intimation of the Discipline Tribunal decision and must satisfy the grounds for appeal set out in the Discipline and Appeal Tribunal Regulations.

Upcoming hearings

No upcoming hearings.

Members of the Appeal Tribunal Panel

The Disciplinary Appointments Committee shall appoint an Appeal Panel comprising no few than two Members of ICAS, no fewer than two Public Interest Members and no fewer than two legally qualified persons.

Three members of the Appeal Panel, including one Member of ICAS, one Public Interest Member and one legally qualified member, shall comprise a quorum.

Current Tribunal

Chairman - Mr Murray Shaw

CA Members - Mr Thomas Hughes CA and Mr Rod Ashley CA

Public Interest Members - Mr Riley Power and Mrs Sue Browell

Clerk - Mr Eric Cumming


The Appeal Tribunal process

Receipt of an Appeal request

Upon receipt of an appeal the Chairman shall consider the terms of the appeal to ensure that the grounds of appeal fall within the provisions set out in the ICAS Rules and if satisfied will appoint an Appeal Tribunal from the Appeal Panel members to hear the appeal.

Either party can apply to the Tribunal for the hearing, or part of it, to be heard in private. If the Tribunal grants such a request then the press and public are excluded from the hearing or part of it.

Before the Hearing

The Clerk to the Tribunal will forward to the parties the grounds of appeal and will advise them of the date and time of the hearing.

Hearing an Appeal

The hearing of an appeal is conducted in accordance with the Tribunal Regulations. The standard of proof before the Tribunal is the balance of probabilities.

The Chartered Accountant member, student or firm appearing before the Tribunal can be represented by a legally qualified person, another chartered accountant member or a person approved by the Tribunal. The Investigation Committee can also be represented by a legally qualified person.

The Tribunal will hear evidence from both parties on the grounds of appeal. This can include both written evidence and witness testimony. Members of the Tribunal can also ask questions of both parties and any witnesses called by the parties.

At the end of the hearing

The Appeal Tribunal will decide whether the appeal should be granted or whether the decision of the Discipline Tribunal should stand. The Appeal Tribunal may give its decision orally at the end of the hearing or might reserve its decision to a formal written intimation.

The Appeal Tribunal may affirm, vary or rescind any decision of a Discipline Tribunal. Additionally, the Appeal Tribunal can substitute any sanction made by the Discipline Tribunal with another sanction or sanctions which the Discipline Tribunal could have made when it heard the formal complaint. The Appeal Tribunal can also order that the complaint be heard afresh by a differently constituted Discipline Tribunal.

An Appeal Tribunal decision takes effect from the date the decision is intimated unless the Tribunal directs that it shall take effect from some other date. The parties will be informed in writing of the Appeal Tribunal.

Publicity of Decisions

In all cases, the Appeal Tribunal will publish its decision in the online ICAS Disciplinary notices and in the CA Magazine. The Tribunal may also direct that publicity be given in the national press or in the local press where the chartered accountant member, student or firm practice.


Have a  question? Contact the Tribunals Clerk.

Topics

  • Complaints

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