Gagandeep Singh

Member’s name: Gagandeep Singh
Date of Hearing: 19 February 2026
Division: Victoria
Tribunal: Disciplinary Tribunal

On 19 February 2026 the Disciplinary Tribunal found Mr Singh breached CPA Australia’s 11 May 2022 Constitution (“the Constitution”) in that he had:

Complaint 1
“committed, participated in or been involved with an Adverse Event” as defined in Article 76(l) of the Constitution in that he “was Closely Associated with a Practice Entity:

1. which has become insolvent:
   
   1. at the time when it became insolvent; or
   2. at any time during the two years prior to it becoming insolvent.”

Particulars
On 4 September 2024 the NSW Supreme Court Ordered that the Defendant, Sehgal Associates Pty Ltd (ACN 639 986 119) be wound up in insolvency. Mr Singh was sole director of Sehgal Associates Pty Ltd (ACN 639 986 119) at the relevant time.

Complaint 2
“committed, participated in or been involved with an Adverse Event” as defined in Article 76(c) of the Constitution in that he “breached this Constitution (or a constitution of the
Company in force from time to time before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations;” by breaching APES 110 subsection 115 the principle of professional behaviour, in failing to comply with relevant laws and regulations in respect of the liquidator’s s530A notice and sections 588FE and 588M demands and/or in failing to avoid any conduct that he knows or should know might discredit the profession.

Particulars
Mr Singh failed to produce information requested by the liquidator in correspondence dated 21 May 2025 and 2 June 2025, contrary to ss530A, 588FE and 588M of the Corporations Act 2001 (Cth).

Complaint 3
“committed, participated in or been involved with an Adverse Event” as defined in Article 76(c) of the 11 May 2022 Constitution in that he “breached this Constitution (or a constitution of the
Company in force from time to time before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations;” by breaching APES 110 subsection115 the principle of professional behaviour, in failing to avoid any conduct that he knows or should know might discredit the profession in respect of his failure to comply with the executed terms sheet between him and the liquidator.

Particulars
In the 19 September 2025 Complaint email sent to CPA Australia by the liquidator they advised that a term sheet was signed by Mr Singh setting out obligations to be fulfilled. In his 7 November 2025 response to the Complaint email Mr Singh acknowledged that he failed to comply with the Terms Sheet. 

Decision
Mr Gagandeep Singh did not attend the Disciplinary Tribunal Hearing and a denial of each of the complaints was entered on his behalf.
The Disciplinary Tribunal considered the evidence before it and found the Complaints sustained.

Penalty and Conditions
The Disciplinary Tribunal found that Mr Singh’s conduct significantly aggravated the seriousness of the breaches. As the sole director, he bore ultimate responsibility for the company’s governance, yet he failed to cooperate with the liquidator and obstructed the disciplinary process. His actions demonstrated a clear disregard for his professional obligations to both the liquidator and CPA Australia. The Disciplinary Tribunal imposed the following penalty:

Complaints 1, 2, and 3:

• Forfeiture of membership for the period of insolvency.
• The Member to complete the online course ‘Certificate in Ethics’ provided by Australian Online Courses (or its equivalent) prior to seeking re-admission.

Costs
Mr Singh was ordered to pay CPA Australia’s combined costs of $25,430.50, for two separate matters Determined by Disciplinary Tribunal on 19 February 2026.