A neighbor of yours Magwaza, a manager from KMG chartered Accountants recent became aware that you are a Bachelor of Commerce Honors Accounting student. Magwaza holds you in high esteem after hearing about your professionalism and diligence during your industrial attachment period at one of the Accounting firms in the City. She has been disturbed by the recent allegations of misappropriation of funds in parastatals including at the power utility ZESA, and the NSSA. As an auditor she worried that accountants in the country are not adequately protected to report irregularities they come across as they perform their work unlike in other jurisdictions, for example reportable irregularity in South Africa. She has requested for your advice on possible recommendations that can be made to PAAB in terms of possible legislation to assist accountants and auditors to be effective and relevant taking into account developments in other jurisdictions. During your deliberations with Magwaza, you became aware that she was watching the Zimbabwean Auditor-General [AG] appearing before Parliaments Public Accounts Committee (PAC), where the AG was asked why names of companies and individuals had been omitted from the AG audit report for 2019. There was concern that the report had been censored to remove and protect names of powerful elites or entities associated with them. The AG explained the reason for the omissions. This [the omissions] was done to minimize the risk of potential litigation. There have been comebacks from some of our suppliers in the past. Normally when you name and shame organizations in public documents like our annual reports, you must have evidence that is watertight and sustainable at law, AG told the PAC. You are aware that Magwaza is new in Zimbabwe after having joined KMG Chartered Accountants from Kwazulu Natal in South Africa. Be free to highlight some of the legislation already in existence that can be relied upon by the auditors, if any.