ExpertHard1 markMultiple Choice
CPA · Question 07 · Area I: Ethics & Tax Procedures
Under the Uniform Accountancy Act (UAA), which of the following is a ground for a State Board of Accountancy to revoke a CPA's license?
Under the Uniform Accountancy Act (UAA), which of the following is a ground for a State Board of Accountancy to revoke a CPA's license?
Answer options:
A.
Failure to join the AICPA.
B.
Refusal to settle a civil lawsuit regarding professional fees.
C.
Failure to file a personal tax return for a year in which no tax was due.
D.
Dishonesty, fraud, or gross negligence in the practice of public accounting.
How to approach this question
Identify the most severe ethical violation that directly impacts professional fitness.
Full Answer
D.Dishonesty, fraud, or gross negligence in the practice of public accounting.✓ Correct
D
The Uniform Accountancy Act grants State Boards the authority to revoke or suspend licenses for conduct including fraud, dishonesty, deceit, or gross negligence in the practice of accounting. Failure to join a professional body (AICPA) is not a licensing requirement.
Common mistakes
Confusing professional organization membership (AICPA) with state licensure requirements.
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