What is a reason for a CPA to be expelled from the AICPA?

A CPA can be expelled from the AICPA for serious ethical breaches that undermine the trust and integrity essential to the profession. One significant reason for expulsion is having the CPA certificate revoked by a state authority. This revocation usually indicates serious professional misconduct or failure to adhere to standards and regulations.

Additionally, being convicted of a crime punishable by imprisonment for more than one year shows actions that could tarnish the reputation of the profession, demonstrating a lack of judgment or integrity. Such serious criminal convictions can also reflect poorly on the professional standards expected of CPAs.

Both having the certificate revoked and being convicted of a serious crime represent significant breaches of ethical conduct that align with AICPA's commitment to integrity, objectivity, and professionalism. Hence, the option that combines both serious infractions is indeed a valid reason for expulsion.

In contrast, not maintaining continuous education requirements, while it can lead to other disciplinary actions, does not reach the severity of actions like revocations or serious criminal charges, and therefore is not a standalone reason for expulsion from the AICPA.