The ICPAS expelled a member or suspended a member for a period up to two years. During the suspension period, a member must not identify themselves as an ICPAS/AICPA member on any letterhead or other written material, and may not vote, or hold a committee position or an office in the ICPAS. In addition, the Ethics Committee or AICPA Joint Trial Board may direct a member to complete specified continuing professional education (CPE) courses or take other actions (e.g. submit subsequent reports and/or workpapers for continued monitoring) during the suspension period.
Under the ICPAS bylaws, the ICPAS can suspend a member without a hearing should there be filed with the secretary of the Society a judgement of conviction imposed upon any member for:
- The member's certificate as a CPA or license to practice is suspended or revoked or a member is convicted of a crime punishable by imprisonment for more than one year
- The willful failure to file any income tax return which they are required by law to file
- The filing of a false or fraudulent income tax return
- The willful aiding in the preparation and presentation of a false and fraudulent income tax return of a client
Membership in the Society of such a member shall be expelled upon the final judgement of conviction.
Publication of expulsions and suspensions are mandatory