Disciplinary Actions


 

 

 

Ethics

Disciplinary Actions

Under the automatic disciplinary provisions of the CTCPA's bylaws, the following members have had their CTCPA memberships:

Suspended:

Berkow, Neil H. of Stamford, CT 
Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Berkow’s AICPA membership was suspended for one year, effective September 15, 2016, in connection with the disciplinary action taken by the Public Company Accounting Oversight Board (PCAOB).

Frimpong, Ricky A. of Manchester, CT 

As a result of an investigation of alleged violations of the codes of professional conduct of the AICPA and the Connecticut Society of CPAs, Mr. Frimpong, with the firm of Frimpong & Company, PC, entered into a settlement agreement under the Joint Ethics Enforcement Program effective August 8, 2016.  Read the terms of the settlement agreement.

Terminated:

Smeriglio, Michael of Greenwich, CT
As a result of a decision of a hearing panel of the Joint Trial Board, Mr. Smeriglio's CTCPA membership was terminated effective May 25, 2017.  Mr. Smeriglio was found guilty of violating CTCPA bylaw Article X, Section 10.2(c) by failing to cooperate with the Ethics Charging Authority in its investigation of his professional conduct by not sufficiently responding to interrogatories or the request for documents.

Anquillare, Ceasar of West Haven, CT
Under the automatic disciplinary provisions of the CTCPA's bylaws Mr. Anquillare's membership was terminated, effective March 17, 2016, because of a final judgment of conviction.  Mr. Anquillare pled guilty to violating Title 18, USC Section 371, Conspiracy to Defraud the United States.

Ragonese, Thomas J. of Shelton, CT
Under the automatic disciplinary provisions of the CTCPA's bylaws Mr. Ragonese's membership was terminated, effective January 20, 2015, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year.  Mr. Ragonese pled guilty to violating Title 26, USC Section 7206(2), Aiding and Assisting in the Preparation & Filing of a False Income Tax Return.

Powers, Steven J. of Southington, CT
Under the automatic disciplinary provisions of the CTCPA's bylaws, Mr. Powers' CTCPA membership was terminated effective June 14, 2014.  Mr. Powers was found guilty of violating the CTCPA Bylaw Section 10.2(c) by failing to cooperate with the Ethics Charging Authority in its investigation of his professional conduct by not responding to interrogations or the request for documents.

LaSaracina, F. Robert of Norwich, CT
Under the automatic disciplinary provisions of the CTCPA's bylaws, Mr. LaSaracina’s CTCPA membership was terminated, effective April 3, 2012, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Mr. LaSaracina was found guilty of wire fraud and willful failure to collect or pay over tax in the United States District Court, District of Connecticut.

Borsari, Paula V. of Southbury, CT
Under the automatic disciplinary provisions of the CTCPA's bylaws, Ms. Borsari's CTCPA membership was terminated, effective April 9, 2010, because of a final judgment of conviction for a crime punishable by imprisonment for more than one year. Ms. Borsari pled guilty to one count of conspiracy to commit first-degree larceny.

Considine, Edward M. of Cheshire, CT
Under the automatic disciplinary provisions of the CTCPA's bylaws, Mr. Considine's CTCPA membership was terminated, effective June 10, 2009. Mr. Considine was found guilty of violating Rule 501 - Acts Discreditable of the AICPA Code of Professional Conduct for failing to comply with the directives of a hearing panel of the Joint Trial Board.