OBS_VALUE: Appeal process to the Minister is available for: a. all applicants for registration as public accountants; b. public accountants who are removed from the Register of Public Accountants; c. applicants to set up a public accounting firm, public accounting corporation and accounting limited liability partnership; d. public accounting firms, public accounting corporations and accounting limited liability partnerships that are removed from the respective Registers; e. Under disciplinary proceedings on the decisions recommended by the Complaints Committee. Appeal process to the High Court is available for: a. Failure to pass the practice review resulting in the refusal to renew the public accountant, suspend or cancel the registration of the public accountant; b. Under disciplinary proceedings on the decisions recommended by the Complaints Committee. 