Clause 12

Any public accountant or accounting corporation against whom the Board has made a decision under section 21(1), (3) or (3A) or, in the case of an accounting corporation, under section 21A(1), (3) or (4), may, if aggrieved by the decision of the Board, appeal to the High Court within a period of 30 days (or such further period as the Board may allow on application in any particular case) after the service of the Board’s decision on the public accountant or (as the case may be) the accounting corporation.(2) The decision of the High Court on appeal under subsection (1) shall be final.”.