Section 11: Establishment of Disciplinary Tribunal and Investigating Panel

(1) There shall be a tribunal to be known as the Association of National Accountants of Nigeria Disciplinary Tribunal (in this Act referred to as "the Tribunal") which shall be charged with the duty of considering and determining any case referred to it by the Investigating Panel established by the following provisions of this section and any other case of which the Tribunal has cognisance under the following provisions of this Act.
(2) The Tribunal shall consist of the Chairman of the Council and six other members of the Council appointed by the Council.
(3) There shall be a body to be known as the Association of National Accountants of Nigeria Investigating Panel (in this Act referred to as "the Panel") which shall be charged with the duty of-
(a) conducting a preliminary investigation into any case where it is alleged that a person registered has misbehaved in his capacity as a member or should for any other reason be the subject of proceedings before the Tribunal; and
(b) deciding whether the case should be referred to the Tribunal.
(4) The Panel shall be appointed by the Council and shall consist of four members of the Council one of whom shall not be a member of the Council.
(5)
The provisions of the Second Schedule to this Act shall, so far as applicable to the tribunal and panel respectively, have effect with respect of those bodies.
[Second Schedule.]
(6) The Council may make rules not inconsistent with this Act as to acts which constltute professional misconduct.