Which of the following can not be a result of a disciplinary action by a Trial Board?

Prepare for the CPA Ethics Exam with quizzes designed to challenge your understanding. Use flashcards and multiple choice questions with helpful hints and explanations to ensure readiness and success.

The reason why the option indicating revocation of unemployment benefits cannot be a result of a disciplinary action by a Trial Board relates to the scope and authority of the Trial Board's decisions. A Trial Board typically has the power to enforce ethical standards and impose disciplinary measures regarding membership within accounting organizations, such as admonitions, suspensions, or even removals from membership based on violations of professional ethics or conduct standards.

Admonition serves as a warning for minor misconduct, while removal or suspension results from more serious breaches. However, the decision-making processes and consequences of a Trial Board do not extend to employment-related issues such as unemployment benefits, which are managed by different regulatory bodies, separate from professional ethics boards like those affiliated with the AICPA. Consequently, the Trial Board does not have jurisdiction over unemployment benefits, thereby making this option the correct answer in this context.

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