Membership in the American Institute of Certified Public Accountants (AICPA)

Multiple Choice

Membership in the American Institute of Certified Public Accountants (AICPA) is suspended without a hearing if a judgment of conviction is filed with the secretary of the institute as related to .

A) the willful failure to file an income tax return
B) a petty crime as defined under any state law
C) a misdemeanor as defined under any state law
D) an inability to file an income tax return