In the event that a bookkeeper and tax return filing agent subject to disciplinary action disagrees with the resolution against him/her adopted by the DCBTRFA, he/she may, within twenty (20) days from the date following the date of the service of the said minutes of the resolution to him/her, file an application for re-examination with a statement of reasons with the DCBTRFA attached.
Whether a re-examination application is filed shall depend on the date which the re-examination application pleading is received or processed by the DRCBTRFA.