Celestial Board

The Celestial board was group of Ferengi gods, sone of the many encountered in the Ferengi afterlife. This board determined weather or not the deceased Ferengi was to be vested or not. Those who were went to the Divine Treasury, those who failed sent to the Vault of Eternal Destitution. They arrive at this decision based on the three days and nights the Great Auditor spent reviewing P and L statements.