The Disciplinary Appeal Board (DAB) is established under Section 19 of the Accountants Act, 1967 to hear appeals from any member of the Institute who is aggrieved by any decision of the Disciplinary Committee (DC).


The main function of the DAB is to consider any appeal made by any member aggrieved by the decision of the DC, which is lodged within a period of 21 days after the decision has been communicated to him. The decision made by the DAB shall be final.

Disciplinary Appeal Board (DAB)

The Disciplinary Appeal Board (DAB) which is established as a statutory committee by virtue of Section 19 of the Accountants Act 1967 shall hear any appeals which is filed within a specified period by any member aggrieved by the decision of the Disciplinary Committee.

The decisions of DAB are published in the local newspapers, MiA’s magazine-Accountants Today as well as being uploaded on the MIA’s website. Relevant government licensing authorities and the association of accountants to which the member is associated with are also informed.

The DAB has managed to improve and expedite the processes in relation to its deliberation including amongst others to prepare for the deliberation via video conferencing in order to abide to the new norm especially social distancing as advised by the Ministry of Health in coping with Covid-19 pandemic, post Movement Control Order. Other than that, the DAB has dedicated its commitment, time and focus in ensuring the quality and independence in its deliberation of appeal cases.

Guidelines on the Appeal Process