accepting-handle has to be an accepting handle, currently that means the result of accept-tcp-connections-creating-async-io-states.
result is the socket that was created by accept-tcp-connections-creating-async-io-states, but for a closed handle result is
The socket "belongs" to the handle, and cannot be used for communication by other code. You can use accessors like get-socket-address on it.
LispWorks User Guide and Reference Manual - 20 Sep 2017