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In accordance with Section 101 of the Regulated Accounting Profession Act (RAPA), an Investigated Party or the Complaints Inquiry Committee [CIC] may examine the record of the hearing, and may appeal any finding or order of a discipline tribunal to an Appeal Tribunal. Under section 108 of RAPA a person can appeal by; sending a written notice of appeal which must explain (a) what is being appealed; (b) why the appeal is being made; (c) what results are sought from the appeal. Except by leave of the Appeal Tribunal, no ground of appeal may be put forth and no relief may be sought at the hearing which is not included in the Notice of Appeal. The Institute must receive the notice of appeal within 30 days from the date of service of the decision of the Discipline Tribunal on the Investigated Party or the CIC was received. The Appeal Tribunal can quash, confirm, vary or reverse all or any part of a decision or order of the Discipline Tribunal, make any finding or order that in its opinion ought to have been made or refer the matter back to the same or another Discipline Tribunal with or without directions. Under s.117 of RAPA an appeal from an appeal tribunal's decision lies to the Court of Appeal and may be made only by the Complaints Inquiry Committee or the Investigated Party.