Which of the following statements is correct for the disciplinary power of the state boards of accountancy?

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