Membership in the American Institute of Certified Public Accountants (AICPA)

Membership in the American Institute of Certified Public Accountants (AICPA) is suspended without a hearing if a judgment of conviction is filed with the secretary of the institute related to all but which of the following?

A) willful failure to file an income tax return, which the CPA as an individual is required to file
B) filing a fraudulent return on the part of the CPA for his or her own return or that of a client
C) aiding in the preparation of a fraudulent income tax return of a client
D) negligent failure to file an income tax return, which the CPA as an individual is required to file