Description:

To enable HTTPS connections to your website or application in AWS, you need an SSL/TLS server certificate. You can use ACM or IAM to store and deploy server certificates.
Use IAM as a certificate manager only when you must support HTTPS connections in a region that is not supported by ACM. IAM securely encrypts your private keys and stores the encrypted version in IAM SSL certificate storage. IAM supports deploying server certificates in all regions, but you must obtain your certificate from an external provider for use with AWS. You cannot upload an ACM certificate to IAM. Additionally, you cannot manage your certificates from the IAM Console.

Rationale:

Removing expired SSL/TLS certificates eliminates the risk that an invalid certificate will be deployed accidentally to a resource such as AWS Elastic Load Balancer (ELB), which can damage the credibility of the application/website behind the ELB. As a best practice, it is recommended to delete expired certificates.

Deleting the certificate could have implications for your application if you are using an expired server certificate with Elastic Load Balancing, CloudFront, etc.
One has to make configurations at respective services to ensure there is no interruption in application functionality.

ID	Name	CSP	Domain	Severity
AC_AWS_0573	Ensure that all the expired SSL/TLS certificates stored in AWS IAM are removed	AWS	Identity and Access Management	MEDIUM
AC_AWS_0599	Ensure that all the expired SSL/TLS certificates stored in AWS IAM are removed	AWS	Identity and Access Management	MEDIUM

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MEDIUM