Section 22G(2) in The Chartered Accountants (Amendment) Act, 2006
(2)The Authority may, after calling for the records of any case, revise any order made by the Board of Discipline or the Disciplinary Committee under sub- section (3) of section 21A and sub- section (3) of section 21B and may-(a)confirm, modify or set aside the order;(b)impose any penalty or set aside, reduce, or enhance the penalty imposed by the order;(c)remit the case to the Board of Discipline or Disciplinary Committee for such further enquiry as the Authority considers proper in the circumstances of the case; or(d)pass such other order as the Authority thinks fit: Provided that the Authority shall give an opportunity of being heard to the parties concerned before passing any order.".
