Section 66: Grievances procedure.

(1) The Council shall encourage resolution of grievances by public interest entities and all professional accountants and other professionals registered with it.
(2) The Council shall make known to registered professional accountants and other registered professionals all faults or defects discovered from any investigation pursuant to the provisions of this Act, before resorting to prosecution of the public interest entity, professional accountant or other professional.
(3) Any public interest entity or professional accountant or other professionals who disagree with any decision of any of the Directorates may appeal to the Council's Technical and Oversight Committee.
(4) All the methods of grievance resolution as stated in sub-section (2) and (3) of this section shall be exhausted before any external resolution is sought.