What is the result of a guilty finding by a Trial Board?

When a Trial Board of the American Institute of Certified Public Accountants (AICPA) makes a guilty finding, the result is that the decision is published by the AICPA along with the name of the member involved in the case. This transparency serves several purposes, including maintaining the integrity of the profession and informing the public and other members about disciplinary actions taken against CPAs.

Publishing the names of members found guilty of ethical violations holds CPAs accountable for maintaining high standards of integrity and professionalism. It also acts as a deterrent to other members, emphasizing the importance of adherence to the established ethical standards.

The other options don't accurately reflect the policy regarding the disclosure of names after a guilty finding. For instance, consent for disclosure is not required for publication, nor is it limited to just the nature of the violation. Overall, the publication reflects the AICPA's commitment to ethical governance in the profession.