Joseph Nguyen

Member’s name: Joseph Nguyen
Date of Hearing: 17 February 2026
Division: South Australia
Tribunal: One Person

On 17 February 2026 the One Person Tribunal found Mr Joseph Nguyen 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 Disciplinary Tribunal of Chartered Accountants Australia and New Zealand (CAANZ) 29 July 2025 determination that he failed to comply with the reasonable and lawful directions of an officer or body of CAANZ and to suspend his membership for a period of 2 years from the date of effect of the determination.

Particulars
The decisions in CAANZ determination dated 29 July 2025 case number DT-1417 which concerned Mr Nguyen as the relevant member, were inter alia as follows:

1. The Tribunal determined that the Member failed to comply with the reasonable and lawful directions of an officer or body of CA ANZ acting within the powers conferred by CA ANZ’s Supplemental Charter, the By-Laws or the regulations in breach of [By-Law] 40.9(a)(x) (Revised 25 January 2024 (2024 Version) and 13 January 2025 (2025 Version)).
2. The Tribunal determined to suspend the Member’s membership for a period of two years from the date of effect of this decision and remove his name from the Registers in which it appears.
3. The Tribunal imposed a cost sanction in the sum of $10,337 for the full costs and expense of the proceedings.
4. The Tribunal made the following directions regarding the conduct of the hearing and the publication of its reasons for decision
   1. its decision with reasons, mentioning the members name and location, be published on the CA ANZ website (the Published Decision);
   2. a summary of the Published Decision mentioning the members name and location with a web address for the Published Decision be published in the CA ANZ official publication, Acuity;.  

Complaint 2
“committed, participated in or been involved with an Adverse Event” as defined in Article 76(c) of the Constitution as having “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.

Particulars
Mr Nguyen failed to respond to CPA Australia as follows:

1. 9 October 2025 Notice Under By-Law 5 advising that a Complaint had been initiated and seeking a written explanation of the circumstances that led to the Adverse Finding, by 23 October 2025;
2. 24 October 2025 email correspondence;
3. 27 October 2025 email correspondence;
4. 3 November 2025 telephone voicemail message. 

As at the time of publication, CPA Australia has not received a response from Mr Nguyen.

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

Penalty and Conditions
The One Person Tribunal (OPT) took into consideration that the Chartered Accountants Australia and New Zealand (CA ANZ) finding against Mr Nguyen concerned his failure to respond to correspondence and directions issued by CA ANZ, there was no finding of dishonesty or misappropriation. However, against mitigation, Mr Nguyen did not attend the OPT and did not provide any submissions. The OPT determined that the lack of courtesy constitutes unprofessional conduct.

Complaints 1 and 2:

• Forfeiture of membership until Mr Nguyen provides a written response to the underlying complaint made against him, to the satisfaction of the General Manager Professional Conduct. However, he should not be readmitted to membership before 29 July 2027.

Costs
Mr Nguyen was ordered to pay CPA Australia’s costs of $8,972.30.