Zakaria and his wife Aminah runs a restaurant and a rest house by the name of ZA Inn & Restaurant. He then act as a promoter and form a company by the name of ZA ZA Bhd. Zakaria who possess only a standard 6 certificate made himself and his wife Aminah who is an illiterate housewife as the director of the company. Zakaria and Aminah thereafter sell ZA Inn & Restaurant to ZA ZA Bhd at an exorbitant price. The said conduct were than rectify by the board of directors which comprise of Zakaria and Aminah. The Constitution of ZA ZA Bhd empower the company to conduct tourism business. One of the clause of the Constitution give power to the director to borrow money as the director deem fit for the advancement of the business. As the director and controller of the company, Zakaria enter a joint venture agreement on behalf of the company with BBC Bank in a housing development project. The shareholders ratified Zakaria's action. Without the knowledge of the company, Zakaria and Aminah will receive 5% commission on every house sold under the said project.

AdviseZA ZA Bhd accordingly.