Certified Public Accountants (CPA) Ethics Practice Exam

The action that a Trial Board cannot take after a hearing is the suspension of the member's CPA certificate. The authority to suspend an individual's CPA certificate typically lies with state licensing boards or regulatory agencies, rather than with a Trial Board within a professional accounting organization. The Trial Board can administer disciplinary actions related to the members' conduct in accordance with the organization's code of ethics, but it does not have the power to revoke or suspend the legal credentials necessary to practice, which is a function reserved for the state.

In contrast, admonishing a member, suspending a member, or expelling a member are disciplinary actions that a Trial Board can undertake as they relate directly to a member's status within the professional organization rather than their state licensure or certification. These actions are meant to address violations of the organization's ethical standards and maintain professional integrity among members.