Can the AICPA impose penalties greater than the initial offense for repeated violations?

The appropriate response is that the AICPA can impose greater penalties for repeated violations, which aligns with the principle of accountability in professional conduct. When a CPA commits an offense and subsequently repeats similar violations, the severity of the penalties can increase as a deterrent against ongoing unethical behavior. This approach not only emphasizes the importance of maintaining high ethical standards within the profession but also serves to protect the public interest and uphold the credibility of the accounting profession.

In this context, penalizing repeated offenses more harshly recognizes that continued infractions indicate a disregard for professional standards and ethics. The goal of such escalating penalties is to encourage CPAs to adhere to ethical practices and to demonstrate the consequences of failing to do so. By reflecting the seriousness of repeat violations, the AICPA aims to reinforce the integrity of the profession.

The other options imply restrictions on penalty escalations or specific conditions that do not encompass the broader principle of increasing penalties for repeated offenses. Therefore, the response acknowledging that the AICPA can impose stricter penalties for subsequent offenses captures the essential framework of ethical enforcement within CPA discipline.