Sam Danieli FCPA

Member’s name: Sam Danieli FCPA
Date of Hearing: 16 June 2025
Division: New South Wales
Tribunal: One Person

On 16 June 2025 a One Person Tribunal found Mr Sam Danieli breached CPA Australia’s 11 May 2022 Constitution:

• Article 36(a) in that Mr Danieli had “committed, participated in or been involved with an Adverse Event” as defined in Article 76(h), as having become “the subject of a final adverse finding in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction” in respect of a decision of the Financial Markets Authority to cancel Mr Danieli’s licence as an auditor.
• Article 36(a) in that Mr Danieli had “committed, participated in or been involved with an Adverse Event” as defined in Article 76(h), as having become “the subject of a final adverse finding in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction” in respect of decisions of the Australian Securities & Investments Commission to impose conditions on Mr Danieli’s Self-Managed Super Fund Auditor’s Licence on 31 October 2024 and 12 November 2024.

Mr Sam Danieli admitted both Complaints prior to the convening of the One Person Tribunal and consented to the Determination and imposition of the penalty below.

Penalty and Costs:

The One Person Tribunal found the Complaints sustained and imposed the following penalties:

Complaint 1:

• A severe reprimand.
• Mr Danieli must complete a CPA Australia Practice Review first quarter 2026, at his own cost.

Complaint 2:

• Admonishment

The Member was ordered to pay CPA Australia’s costs of $5,360.00.