AICPA Bylaw Section 730 


    7.3 Disciplinary Action Without a Hearing

    As amended
    January 12, 1988,
    unless otherwise indicated

        .01    Membership in the Institute shall be suspended or terminated without a hearing for disciplinary purposes, or a member may be subjected to other disciplinary actions, as provided in sections 7.3.1 and 7.3.2, under such conditions and by such procedure as shall be prescribed by the Council.

    [As revised October 18, 2003.]

    (See section 730R.)

                7.3.1  Criminal Conviction of Member

                Membership in the Institute shall be suspended without a hearing should there be filed with the secretary of the Institute a judgment of conviction imposed upon any member for

            7.3.1.1  A crime punishable by imprisonment for more than one year;

            7.3.1.2  The willful failure to file any income tax return which the member, as an individual taxpayer, is required by law to file;

            7.3.1.3  The filing of a false or fraudulent income tax return on the member's or a client's behalf; or

            7.3.1.4  The willful aiding in the preparation and presentation of a false and fraudulent income tax return of a client; and

    shall be terminated in like manner upon the similar filing of a final judgment of conviction; however, the Council shall provide for the consideration and disposition by the trial board, with or without hearing, of a timely written petition of any member that the member's membership should not be suspended or terminated pursuant to section 7.3.1.1, herein.

                7.3.2  Other Disciplinary Action

                      7.3.2.1  Membership in the Institute shall be suspended without a hearing should a member's certificate as a certified public accountant or license or permit to practice as such or to practice public accounting be suspended as a disciplinary measure; however, such suspension of membership shall terminate upon reinstatement of the certificate, license or permit. Membership in the Institute shall be terminated without a hearing should such certificate, license, or permit be revoked, withdrawn, surrendered, indefinitely suspended, or cancelled as a disciplinary measure or in connection therewith.

            [As revised October 18, 2003.]

            7.3.2.2 
    The professional ethics executive committee and the Board of Directors may jointly approve certain governmental agencies and other organizations whose disciplinary actions against a member will permit the Institute to take disciplinary action against that member without a hearing. To be eligible for approval, the governmental agency must be one which has the authority to prohibit a member from either practicing before it or serving as a director, officer or trustee of an entity. To be eligible for approval, an organization other than a governmental agency must be one which has been granted the authority by statute or regulation to regulate accountants. If such approved governmental agency or organization temporarily suspends, prohibits or restricts a member from practicing before it or another governmental agency, or from serving as a director, officer or trustee of any entity, the member’s membership in the Institute shall be suspended; however, such suspension of membership shall terminate upon such agency’s or organization’s termination of the suspension, prohibition or restriction. If such approved governmental agency or organization bars or permanently or indefinitely suspends, prohibits or restricts a member from practicing before it or another governmental agency, or from serving as a director, officer or trustee of any entity, the member’s membership in the Institute shall be terminated.

    [As adopted October 18, 2003.]

            7.3.2.3 A member who has been subjected to any sanction as a disciplinary measure other than or in addition to those sanctions addressed above, by an authority covered in section 7.3.2.1 or section 7.3.2.2, may also be subjected to discipline by the Institute without a hearing pursuant to guidelines established by the professional ethics executive committee and approved by the Board of Directors.

    [As adopted October 18, 2003.]

            7.3.2.4 Council shall permit the trial board, with or without a hearing, to consider a timely written petition by the professional ethics executive committee or the member that the member should not be disciplined pursuant to this section 7.3.2.

    [As revised October 18, 2003.]

                7.3.3 Trial Board Disciplining Not Precluded

                Application of the provisions of section 7.3.1 and section 7.3.2 shall not preclude the summoning of the member concerned to appear before a hearing panel of the trial board pursuant to section 7.4.




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