Section 9(3)(b) in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
(b)if it disagrees with such opinion of the Director, then it may either proceed under chapter IV of these rules, if the matter pertains to the First Schedule, or refer the matter to the Committee to proceed under Chapter V or these rules, if the matter pertains to the Second Schedule or both the Schedules, or may advise the Director to investigate the matter;