Both parties present their case at a hearing before the Disciplinary council. 

Complaints are heard by the Disciplinary council, which is comprised of a three-member panel: the Chair of the Disciplinary council and two Disciplinary council members who are CPAs. 

Hearings are public, unless the Disciplinary council orders that a hearing be held in camera. The parties and witnesses called by the Disciplinary council have the right to be accompanied by a person of their choice, and their testimony cannot be held against them.