Section 5(7) in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
(7)The Board of Discipline may, after the presentation of the complaint by the Director under sub-rule (6), either-(a)agree with the opinion of the Director and pass an order for the closure; or(b)disagree with the opinion of the Director and advise him to further investigate the matter.
