Kohli has been accused of conflict of interest as he is a director of two companies.

Sanjeev Gupta, a life member of the Madhya Pradesh Cricket Association, has accused Indian captain Virat Kohli of conflict of interest. Sanjeev made the allegations against Kohli in an email to Board of Cricket in India (BCCI) ethics officer DK Jain, board chief Sourav Ganguly and chief executive Rahul Johri.

Kohli is also the director of Cornerstone Sports, a subsidiary of Virat Kohli Sports, a privately funded company. According to the constitution of the BCCI, one person cannot hold two posts. Sanjeev wrote in his letter, "Mr. Virat Kohli has held two posts simultaneously, which goes against the law approved by the BCCI's Supreme Court of India." However, Kohli has no position in Cornerstone Sports and Entertainment Limited.

Sanjeev had earlier accused former Indian cricketers like Sachin Tendulkar, VVS Laxman and Rahul Dravid of conflict of interest. However, the investigation did not find any allegations against the former cricketers.