THOMAS M. LUCARDI, Briarcliff Manor, N.Y. was expelled from membership by the NYSSCPA and AICPA on February 10, 2026, pursuant to a settlement agreement with the AICPA and the NYSSCPA under the Joint Ethics Enforcement Program. After investigation, the ECA (Ethics Charging Authority) found prima facie evidence of violations of General Standards Rule (1.300.001) .01a. Professional Competence; Compliance with Standards Rule (1.310.001); and Governmental Bodies, Commissions, or Other Regulatory Agencies (1.400.050). (Published March 2026).