Practice Review Appeals

Practice review assessments made by the Practice Review Committee are final and may not be appealed. The only decisions of the Practice Review Committee that may be appealed are those which; 
        a. direct that a public accounting firm or professional service provider carry a specified additional amount of professional liability insurance, and/or 
        b. direct that courses, examinations, tutorials or other forms of professional development or skills training be taken.

The public accounting firm or professional service provider may appeal the decisions noted above 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.

The Institute must receive the notice of appeal within 30 days from the date the decision of the Practice Review Committee was received.

The appeal is based on the record. The appellant and the Practice Review Committee are parties to the appeal and may present arguments to the Appeal Tribunal.