Disciplinary Matters

Stephen J. Caraccia of Deer Park, N.Y., was automatically expelled under Society bylaws, effective Oct. 9, 2001. Caraccia admitted to having been convicted of committing an act constituting a crime under New York state law in that he entered a plea of guilty to Possessing a Sexual Performance by a Child, a class E. Felony. Specifically, he admitted to knowingly having in his possession or control a computer picture file that included sexual conduct by a child less than 16 years old.

Pace H. Chesir of Brooklyn, N.Y., was expelled from membership in the Society by the Joint Trial Board, effective Sept. 7, 2001. Chesir violated Society Code of Professional Conduct Rule 506—Communication, Interpretation

506-1, Duty to Respond—by failing to cooperate with and respond to the Professional Ethics Committee’s repeated requests that he provide proof of compliance with educational and remedial directives issued to him in a letter of corrective action from the committee.

Richard Macchiarulo of Astoria, N.Y., was expelled from NYSSCPA and American Institute of CPAs memberships effective Nov. 12, 2001. Macchiarulo was found guilty by the Joint Trial Board of violating NYSSCPA’s Code of Professional Conduct Rule 506 and AICPA Bylaw 7.4.6. by failing to cooperate in an investigation of his professional conduct.