Choice "B" is correct. The state board of accountancy can conduct a formal hearing for possible disciplinary action.Choice "a" is incorrect. The state board of accountancy must find, by the preponderance of the evidence, not by proof beyond a reasonable doubt, that the CPA's actions constituted professional misconduct.Choice "c" is incorrect. The state board of accountancy does have to provide due process of law.Choice "d" is incorrect. Adverse state board decisions can be reviewed by the courts. The state board's decision is not final.
