Messina, Michael D. of Dix Hills, NY

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Messina’s AICPA membership was suspended for two years, retroactive to September 25, 2023, the date of the Securities and Exchange Commission’s Order. This action is based on the SEC’s Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order. Details regarding the SEC’s Order can be found on the SEC’s website.