The Horn of Africa has long played an important role in world history. Most historians believe that the large triangular peninsula that juts into the Indian Ocean along the east coast of Africa was the home of the legendary Kingdom of Punt, an important trading partner of ancient Egypt during the time of the pharaohs. Centuries later, the tribes that occupied the Horn of Africa played a pivotal role in the development of a strategic trade route linking the East and West. Those tribes patrolled the narrow mouth of the Red Sea that served as a passageway for merchant ships transporting goods to and from the Far East and Eurasia.
In modern times, the Horn of Africa has been home to the Republic of Somalia, a country that gained its independence from Italy and Great Britain in 1960. For the past six decades, the arid country with approximately 12 million residents has been plagued by a bloody civil war. In 1991, the nation's central government collapsed, resulting in Somalia being carved up into lawless fiefdoms controlled by tribal warlords.
In addition to being ravaged by civil war, Somalia has suffered greatly due to frequent military raids launched within its borders by neighboring Ethiopia and Kenya, each of which views the anarchy in Somalia as a threat to its own political and economic stability. By 2020, humanitarian organizations estimated that more than one million Somalis had been displaced since the country plunged into anarchy and that six million Somalis who remained in their homeland lived in abject poverty without access to clean water or the most basic healthcare services.
Since the turn of the century, Somalia has also been in the news because of the gangs of pirates that operate from several camps along its long coastline. Eventually, the brazen pirates began commandeering large commercial ships that must skirt the coast of Somalia on their way to and from the Red Sea. The New York Times reported that during 2009, alone, Somali pirates attacked 214 ships and successfully hijacked 47 of them.1 According to the Boston Globe, the pirates received approximately $200 million in ransom payments from private companies and other organizations in a period of less than 15 months in 2008 and 2009. These payments were made in exchange for the release of the cargo and crews of the hijacked ships.2 A coordinated effort led by the EU and NATO naval forces significantly curtailed the piracy attacks for several years. Unfortunately, the attacks escalated once more, beginning in 2017.
The most pressing international concern posed by the civil unrest in Somalia has been the presence of the terrorist organization Al Shabaab within the country. Al Shabaab, which is closely affiliated with Al Qaeda, the terrorist group founded by Osama bin Laden, has established training bases in Somalia and actively recruits large numbers of Somali youths who have few, if any, employment opportunities.
Because of Somalia's strategic importance to ocean trade routes and the Middle Eastern oil fields, the United States and other western powers have attempted to blunt the influence of Al Shabaab in the country.

Questions
1. What type of professional services was PwC providing to the TFG? What professional standards apply to such engagements?
2. Do you agree that the client confidentiality rule prohibited PwC from disclosing the contractual details of the TFG engagement? Defend your answer.
3. In addition to client confidentiality, what other ethical issues or challenges did PwC's contractual relationship with TFG present for the accounting firm?
4. Summarize in a bullet format the specific risks that the Somalia engagement posed for PwC as a firm. Do you believe that PwC properly considered and mitigated each of those risks? Explain.