The Appellate Authority has been established by the Central Government vide its notification in the Official Gazette, dated March 20, 2009, in terms of Section 22A(1) of the Chartered Accountants Act, 1949, Section 22A of the Cost and Works Accountants Act, 1959 and Section 22A of the Company Secretaries Act, 1980.

Any member of the Institute, i.e., a Chartered Accountant, Company Secretary or Cost Accountant, held guilty of Professional or Other Misconduct, who is aggrieved by an Order of the Board of Discipline or the Disciplinary Committee of the Institute imposing a penalty on him, may appeal against the Order to the Appellate Authority.