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Access the AICPA Professional Standards via Checkpoint, and click on By-Laws. Under Section 730 determine when...

Access the AICPA Professional Standards via Checkpoint, and click on By-Laws. Under Section 730 determine when can a member receive disciplinary action without a hearing?

Please include a link for your findings.

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Answer #1

(The link cannot be included. To check the source visit aicpa's website. Go to about, governance, AICPA bylaws, Section 730)

AICPA Bylaw Section 730

Disciplinary Action Without a Hearing

A member can receive a disciplinary action without a hearing in the following cases

1. If a judgment of conviction is imposed upon any member for
-a crime punishable by imprisonment for more than one year
-The wilful failure to file any income tax return which the member is legally obligated to file
-Filing of a false return on own / or someone else's behalf
-Wilful aiding in filing and / or preparing a fradulent tax return

2. Trial board meeting not precluded

3. Other disciplinary action
-Member's certificate as a CPA is suspended as a disciplinary measure
-Professional Ethics Executive Committee and Board may approve

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