While the state boards of accountancy have the ability to impose much stiffer sanctions, including revoking a CPA's license to practice in a state, these boards have not exercised this sanction very frequently.
The sanctions are rarely imposed by the state boards of accountancy.
mnli hypothesis: The sanctions are rarely imposed by the state boards of accountancy. premise: While the state boards of accountancy have the ability to impose much stiffer sanctions, including revoking a CPA's license to practice in a state, these boards have not exercised this sanction very frequently.