Final answer:
A CPA's legal license to practice public accounting can be revoked by the State board of accountancy.
Step-by-step explanation:
The correct answer is d. State board of accountancy. A CPA's legal license to practice public accounting can be revoked by the State board of accountancy. The State board of accountancy is responsible for regulating the practice of public accounting within a specific state and has the authority to take disciplinary actions, such as revoking licenses, against CPAs who violate professional standards or engage in unethical behavior.