The Celestial board was group of Ferengi gods, some 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 vested went to the Divine Treasury, those who failed were 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. (DS9 novel: The Left Hand of Destiny)