Auditing Theory Practice Exam

If a CPA fails to comply with Continuing Professional Education (CPE) requirements, they may indeed face a suspension of their license. CPE is essential for CPAs as it ensures that they maintain and enhance their knowledge and skills in the ever-evolving field of accounting and auditing. Regulatory bodies impose these requirements to uphold the professional standards of practitioners and ensure quality service to clients and the public.

When a CPA does not meet the set CPE requirements within the designated time frame, the state board or relevant regulatory authority may initiate disciplinary actions, which can include the suspension of their license. This suspension serves as a disciplinary measure, reinforcing the importance of ongoing education for CPAs. While other choices suggest varying consequences, suspension specifically reflects a significant and direct consequence of CPE non-compliance, highlighting the serious commitment required to maintain professional certification.