You are a partner in the small accounting firm of Tinky, Winky and Co. Your firm has been approached by the directors of Mamza Exploration (Pty) Ltd a mineral exploration company operating in Southern Africa to conduct an independent review in terms of the Companies Act, 2008. Mamza has an erratic profit history due mainly to the nature of the business. 40% of the company's shares are held by the directors with the balance of the shares being held by Bottel International Corporation an American based mining conglomerate. Mamza Exploration (Pty) Ltd have recently discovered what they believe to be a potentially viable gold seam and are proposing to develop a mine. The mine will be financed by BABSA Bank, the funds being advanced by an unspecified international finance house. Briefly discuss the matters to which you would give consideration prior to