Appointments to the Disciplinary Proceedings Panel and to the Appeals Panel are deemed fit and proper to serve from time to time and on a case-by-case basis as follows:
All Members shall be drawn from the respectively Panel. The Disciplinary Proceedings Panel and the Appeals Panel comprises of not more than 30 Members; 6 of whom shall be non-accountants and 6 of whom shall be attorneys-at-law. Appointment to the respective Panels shall be for a period of 3 years; and members shall be eligible for re-appointment for a further period of 3 years.
Tribunal means the group of persons selected from the Disciplinary Proceedings Panel to adjudicate on Investigatory and Disciplinary matters. The functions of an Investigation Tribunal shall be:
Disciplinary Tribunals shall be appointed on a case-by-case basis from the Disciplinary Proceedings Panel. No Member who has referred a matter to or who has served on the Investigation Tribunal may be a member of the Disciplinary Tribunal that deals with the case in relation to that matter. The function of a Disciplinary Tribunal is to hear and determine cases referred to it by an Investigation Tribunal and the Licensing Committee.
Members of an Appeals Committee shall be drawn from the Appeals Panel. The function of an Appeals Committee is to hear and determine appeals against:
The Institute of Chartered Accountants of Trinidad and Tobago
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