• The appeals will be dealt with by the Appeal Committee of MACC CERT on a quasi-judicial pattern. It is MACC CERT’s policy to provide appellants with an opportunity of formal first appeal against the certification decision of MACC CERT with which they disagree. MACC CERT has a documented policy to receive, track, evaluate, make decision, record the action undertaken to resolve the appeal and inform the appellant in the following way:
• 1.) An appellant who is dissatisfied with the certification decision can appeal to MACC CERT in writing with supporting documents like the audit checklist, notification of non-compliances, copy of the certification decision and evidence against the decision. Anonymous appeals will not be entertained. Upon receipt of the appeal, MACC CERT first acknowledges the receipt of the appeal within fifteen days of receipt to the appellant. Then MACC CERT shall confirm whether the appeal relates to Certification Activities for which it is responsible & if so, shall address it; otherwise, it will inform the appellant accordingly.
• 2.) If found related to MACC CERT, the QM shall submit the appeal to the CEO and the CEO will forward the appeal to the Appeal Committee (devoid of any person involved in Certification Activities or as an employee of & consultancy to the appellant within 2 years following the end of that relation) for final decision. The auditor will not be part of the Appeal Committee.
• 3.) The Appeal Committee of MACC CERT will consider the matter (1) by gathering & verifying all necessary information as far as possible to progress the appeal to a decision and (2) by carefully examining the Certification Procedures undertaken by the appellant and compliance of the appellant with the applicable standards, i.e. NCCF FM standards, in an objective and impartial way, with an application of mind. The Appeal Committee will have to give an opportunity of hearing to the appellant with prior notice giving sufficient time. If the appellant in the appeal refers to a third party, the Appeal Committee will have to take the consent in writing, of that third party, from the point of view of third party’s rights of confidentiality, before pondering over it. The appeals procedure may involve the re-audit of the entire operation by an auditor other than the one who previously inspected that operation. MACC CERT shall take any subsequent action needed to resolve the appeal.
• 4.) All the decisions taken by the Appeal Committee shall be final and shall be documented in the master file in both hard copy and soft copy. MACC CERT shall give formal notice of the outcome to the appellant at the end of the appeal process. The appeal shall be decided within ninety days from the date of acknowledgement of the appeal. However, the appellant may also submit a formal second appeal to NABCB against the decisions of the Appeal Committee of MACC CERT.

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