<prompt> Translate the following text to EnglishKwa kuwa CPAs hawahitaji kuwa wanachama wa AICPA ili kufanya ukaguzi wa kampuni ya umma, adhabu kali zaidi ingekuwa tu kuokoa CPAs baadhi ya ada bila athari nyingine yoyote ya vitendo.  <response>: Since CPAs are not required to belong to the AICPA in order to conduct public company audits, the most severe sanction would only serve to save the CPA some dues without any other practical effect. 