; and (B) have relevant subject matter education and work-related experience, including working knowledge of generally accepted accounting principles, as determined by the entity making the appointment. (b) Jurisdiction The Panel shall have exclusive jurisdiction of an appeal of a final material supervisory determination of a Federal financial institutions regulatory agency. The Panel shall determine the merits of the appeal, after an opportunity for a hearing on the record. (c) Standard of review In an appeal heard by the Panel under this section, the Panel may not defer only to the opinions of an examiner or a Federal financial institutions regulatory agency, but shall independently determine the appropriateness of the Federal financial institutions regulatory agency’s decision based upon the relevant statutes, regulations, judicial precedents, and previous decisions of the Panel. (d) Notice (1) In general A financial institution seeking an appeal under this section shall file a written notice with the Panel within 30 days after receiving the final material supervisory determination from the agency, or within 270 days after receiving the final examination report, whichever occurs first. (2) Contents of notice The written notice shall identify the final material supervisory determination that is the subject of the appeal and a statement of the reasons why the financial institution believes such determination should be modified. (e) Information To be provided to institution prior to hearing before the Panel Any information relied upon by a Federal financial institutions regulatory agency in a final examination report that is not in the possession of a financial institution requesting an appeal under this section may be requested by the financial institution and, if requested, shall be delivered promptly by the agency to the financial institution. (f) Hearing If a financial institution requests a hearing before the Panel in connection with an appeal by the financial institution under this section, the hearing