Membership in the American Institute of Certified Public Accountants (AICPA) is suspended without a hearing if a judgment of a conviction is filed with the secretary of the institute.

Question

Quizplus · Accepted Answer

A judgment of conviction is typically associated with a criminal offense, which would qualify as a felony or misdemeanor. In this case, suspension of AICPA membership is without a hearing, which would suggest the offense is serious enough to warrant immediate action. Therefore, the best choice is D (felony), as it would be the most serious offense to justify suspension without a hearing.