The Board of Review looks over Referee's decisions after your first appeal.
If you don't agree with the Board of Review's decision, you may appeal its decision. You will have to file an ARA in Circuit Court. ARA stands for Administrative Review Action. The letter you received from the Board of Review will explain how to do this.
You must file this case in Circuit Court within 35 days of the date of the Board of Review's decision. An ARA is a court case that has strict legal requirements, and it is recommended that you get a lawyer for the case. No new evidence is introduced in an ARA. Rather, the court will generally uphold the Board's findings of fact. This means that the court's main job in an ARA is just to make sure the law was applied correctly.
In this appeal, an Assistant Attorney General will be the person who is essentially representing your employer. This attorney handles all the appeals that are pending in court. Your employer must be served in the case if it had party status, and has the right to file an appearance.
Learn more about How to appeal a Board of Review decision for unemployment.