An inert organization that seems to operate out of Bombay, it has so many Indian employees. They just don’t seem to be able to conclude investigations rapidly ( the stillborn Deloitte/African Bank- the never commissioned investigation into the PwC/Randgold matter, the worst audit ever performed in South Africa and now the KPMG/Gupta/Sars matter, destined to be never completed) and never deal properly with complaints and reportable irregularities. They are simply fast asleep with one key agenda item-the rotation of auditors in a vain attempt to give Black firms a chance, all on the lack of independence bandwagon.