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(h) of the Constitution in that he “became 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;” with respect to the Tax Practitioner’s Board (TPB) decision of 27 March 2025 that he failed to comply with subsections 30-10(1), 30-10(2), 30-10(3), 30-10(7) and 30-10(14) of the Code of Professional Conduct in the Tax Agent Services Act 2009 (TASA) (TPB Decision) and subsequent termination of his registration as a tax agent effective 17 May 2025 and imposing a 4 year non-application period.

Particulars
The TPB notes the following adverse findings and breaches of the following subsections:

1. 30-10(1) – not acting honestly and with integrity in making numerous unauthorised alterations to ATO records, recording the firm’s bank account as that of his clients lodging BAS’s with overstated or incorrect amounts, causing disbursements of incorrect GST refunds, failing to pass refunds of $21, 326.00 onto one client, $19,930.00 onto another client;
2. 30-10(2) – failing to comply with taxation laws in personal affairs in failing to cause the company to pay taxation debts as and when they fell due and not being subject to an agreed payment arrangement, including an Integrated Client Account debt of $133,829.81 and a Superannuation Guarantee Employer debt of $94,085.47, noting that prior payment arrangements had been defaulted upon;
3. 30-10(3) – failing to account to clients for monies received on trust in the sum of $41,256.00;
4. 30-10(7) – failure to ensure competent provision of tax agent services (BAS preparation/lodgement issues, resulting in incorrect disbursements and cancellations) including overclaimed GST and tax credits that could not be properly substantiated, resulting in incorrect disbursement of refunds and the cancellation of refunds by the ATO.
5. 30-10(14) – failure to respond appropriately to a statutory notice under s60-1) of the TASA

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;” in that he breached By-Law 9.1(b)(i) of the 1 October 2025 By-Laws (By Laws) for failing to hold a current Public Practice Certificate with By-Law 9.1(b)(i) providing:

Subject to By-Law 9.1(c), a Member who is Affiliated with any Public Practice Entity must: 

1. hold a Current Public Practice Certificate;

Particulars
CPA Australia records confirmed that Mr Singh did not hold a CPA Australia Practising Certificate during the time he was affiliated with a Public Practice Entity and failed to provide an explanation or response in relation thereto.

Complaint 3
“committed, participated in or been involved with an Adverse Event” as defined in Article 76(c) “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;” in that he breached By-Law 5.2(a)(iii) of the 1 October 2025 By-Laws (By-Laws) that provides:

1. as soon as practicable after a Complaint is allocated to them, the PCO must:
2. require the Member to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint. If a Member fails to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint within 10 Business Days of receipt of a request by the PCO (or such further period as agreed with the PCO):
   
   1. the GMPC may proceed to make an assessment under By-Law 5.3 on the material before them without further communication with the Member; and 
   2. the Member will be in breach of By-Law 5.2(a) and this breach must be dealt with concurrently with the Complaint.

with respect to the Notice under By-Law 5 sent to Mr Singh on 18 September 2025 (18 September 2025 Notice).

Particulars
On 18 September 2025 Mr Singh received a Notice under By-Law 5 regarding the adverse finding by the Tax Practitioners Board. His response was required by 2 October 2025. 
Mr Singh received further correspondence from CPA Australia on 19 September 2025, 7 November 2025 and 24 November 2025.
Mr Singh did not respond until 25 November 2025 where he wrote to CPA Australia requesting a further week in which to respond. CPA Australia extended time for Mr Singh to reply, to 2 December 2025. Mr Singh did not correspond further with CPA Australia.

Complaint 4
“committed, participated in or been involved with an Adverse Event” as defined in Article 76(c) “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;” in that he breached By-Law 5.2(a)(iii) of the 1 October 2025 By-Laws (By-Laws) that provides:

1. as soon as practicable after a Complaint is allocated to them, the PCO must:
   1. require the Member to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint. If a Member fails to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint within 10 Business Days of receipt of a request by the PCO (or such further period as agreed with the PCO):
      1. the GMPC may proceed to make an assessment under By-Law 5.3 on the material before them without further communication with the Member; and 
      2. the Member will be in breach of By-Law 5.2(a) and this breach must be dealt with concurrently with the Complaint.

with respect to the Notice under By-Law 5 Sent to Mr Singh on 3 December 2025 (3 December 2025 Notice).

Particulars
On 3 December 2025 Mr Singh received a Notice under By-Law 5, seeking a response by 17 December 2025. Mr Singh did not respond.

Decision
Mr Gagandeep Singh did not attend the Disciplinary Tribunal Hearings and a denial in respect 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 considered the Tax Practitioner Board findings that Mr Singh’s conduct was well below the standard expected of a registered tax agent.  There was an element of dishonesty and lack of integrity indicating the Member is not a fit and proper person. The member’s failure to respond properly to professional conduct notices showed disrespect to CPA Australia. The Disciplinary Tribunal imposed the following penalty:

Complaints 1, 2, 3 and 4:

• Forfeiture of membership for 10 years from the date of the hearing. 
• After the period of forfeiture and prior to readmission, Mr Singh will be required to successfully complete the CPA program as a non-member.
• A Fine of $25,000.

Costs
Mr Singh was ordered to pay CPA Australia’s costs of $25,430.50.