What type of sanctions can the AICPA impose on a member?

The American Institute of Certified Public Accountants (AICPA) has specific powers when it comes to enforcing its ethical standards and maintaining the integrity of the profession. However, the AICPA does not possess the authority to impose criminal sanctions such as imprisonment. Instead, its disciplinary actions are primarily focused on professional practices and ethical violations.

Sanctions available to the AICPA include options like suspension or expulsion from membership, possible fines, or a requirement for remedial education. However, even in cases of severe misconduct, imprisonment is a matter of criminal law and requires legal prosecution by governmental authorities, not by professional organizations like the AICPA.

Therefore, since the AICPA cannot impose fines or imprisonment, the correct understanding of their imposed sanctions aligns with the assertion that they do not use fines or criminal penalties as forms of discipline for their members. This distinction is crucial in recognizing the limits of the AICPA's regulatory powers in comparison to the authority of legal or governmental entities.