Allahabad High Court, chairperson of the appellate body for chartered accountants, company secretaries and cost accountants.
In a gazette notification, the Ministry of Corporate Affairs (MCA) said three members—Rakesh Mohan, Sandip Garg and Amit Anand Apte--have also been appointed to the appellate authority. Garg is also a whole-time member of the Insolvency and Bankruptcy Board of India.
Any member of the institutes for chartered accountants, company secretaries and work and cost accountants held guilty of professional or other misconduct by the relevant disciplinary panels of these bodies can file an appeal with the Appellate Authority against such orders.
The appellate body is set up in accordance with the Section 22A(1) of the Chartered Accountants Act, 1949, Section 22A of the Company Secretaries Act, 1980, and Section 22A of the Cost and Works Accountants Act, 1959.