Section 21

When the Disciplinary Appeal Board considers an appeal made under subsection (1), any member of the Investigation Committee who conducted the investigation into the complaint against the member who is making the appeal, or any member of the Disciplinary Committee against whose decision the appeal is made shall not be present or in any way participate in any proceedings relating to that appeal.

The Disciplinary Appeal Board may confirm, reverse or vary the decision of the Disciplinary Committee.

The decision of the Disciplinary Appeal Board under subsection (3) shall be final.

Holding out as chartered accountant or auditor or tax consultant