Our Partners

Joseph T. Arcara, CPA, Partner
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After graduating from Canisius College in 1964, Joe entered the field of public accounting with the local CPA firm of Lucker, Kennedy & Felmeden. He rose to the position of partner and continued with the firm for over 30 years until he and Chester Borczynski co-founded the firm of Arcara & Borczynski LLP in 1994.

Joe is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. He has been chairman of several of the committees of the Society’s Buffalo Chapter and has held various officer positions including President of the Chapter in 1982-83. Joe also represented the Chapter as a member of the Board of Directors of the State Society. Currently, Joe serves on the Board for the Buffalo Workforce Development Center and serves as Treasurer of The Irish Classical Theatre Company, Inc.

Joe’s area of specialization includes manufacturing operations and employee benefit plans, including multi-employer benefit plans. Joe is in charge of all of the firm’s ERISA audits. He is the designated audit partner for the Employee Benefit Plan Audit Quality Center. He also spends significant time in other areas of business, taxation and financial matters.

Chester E. Borczynski, CPA, Partner
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Chet entered the public accounting profession in 1965 upon graduation from Canisius College with a Bachelor of Science Degree in Accounting. He obtained his Certified Public Accounting License in 1970 upon returning from a tour of duty in Vietnam with the United States Air Force. In 1972, Chet was named a Partner in the Certified Public Accounting firm of Lucker, Kennedy & Felmeden, a position he held until 1994 when Arcara & Borczynski LLP was formed.

Chet is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, and the Estate Analysts of Western New York. Other involvements include current and past corporate, private foundation, and social club directorships.

Chet’s 30+ years of experience includes a specialization in not-for-profit organizations as well as significant service in areas of business and individual taxation, and financial and tax planning.

David A. Arcara, CPA, Partner
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Dave received his Bachelor of Science Degree from Canisius College in 1992, and upon graduating was hired by the internal audit department of a large bank with offices in Buffalo. Dave began his career in public accounting in 1994 when the firm was established, and devotes a majority of his time to the audits of labor organizations and employee benefit plans, and is also involved in the audits of not-for-profit organizations and small businesses. His background in internal auditing has proven valuable in the evaluation and development of the internal control structures of our clients. Dave is actively involved with the Buffalo Chapter of the New York State Society of Certified Public Accountants (NYSSCPA), where he has served as Vice President, Chairperson of the Young CPA's Committee and the Cooperation with the Risk Management Association Committee, and has served as President. In 2006, Dave was appointed to the Audit Committee of the Kenmore - Town of Tonawanda School District where he was elected Chairperson.

Memberships:

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants

Diane Fronckowiak, CPA, Partner
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Diane is a graduate of Niagara University with a Bachelor of Science Degree in Accounting. Diane has been with Arcara & Borczynski LLP since 1996, with prior experience in industry. As tax manager, Diane oversees the firm's tax department and is experienced in personal and commercial income tax preparation, as well as in preparation of tax returns for tax exempt organizations. In addition, Diane performs audits of labor unions, employee benefit plans and not-for-profit organizations. Diane is experienced with the setup and installation of QuickBooks accounting software. She also developed and maintains the Arcara & Borczynski LLP web site.

Memberships:

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• Estate Analysts of Western New York