By Tendai Chisiri
A scathing open letter has been penned to Baker Tilly Chartered Accountants, the auditors of the Zimbabwe Music Rights Association (ZIMURA), questioning the legitimacy and transparency of the organization’s 2024 audit report.
The letter, signed by Edith Katiji, ZIMU’s president, highlights several critical deficiencies and omissions that undermine the report’s integrity.
Key Concerns
- Non-compliance with Articles of Association: The audit report bears only two signatures, whereas ZIMURA’s Articles of Association require three signatures, rendering the document “legally null and void.”
- Incorrect Signatory Representation: Polisile Ncube-Chimhini, a convicted individual, signed the report as “Executive Director,” a position that does not exist in ZIMURA’s governing documents.
- Omission of Material Legal Facts: The report fails to disclose Ncube-Chimhini’s fraud conviction, which directly impacts ZIMURA’s governance and integrity.
- Ongoing Operational Role of a Convicted Fraudster: Ncube-Chimhini continues to participate in running ZIMURA despite her conviction.
- Failure to Verify Directors’ List: The audit report inaccurately reflects the current registered directors, suggesting a lack of independent due diligence.
- Ongoing Governance Failures and Legal Proceedings: ZIMURA is embroiled in multiple governance crises, including pending police investigations and court cases, which were omitted from the audit report.
Demands for Action
The letter demands urgent remedial action, including:
- Immediate review and revision of the 2024 audit certification
- Public disclosure of Ncube-Chimhini’s conviction and ongoing governance crises
- Transparent explanation of audit processes and verification steps performed
- Cooperation with regulatory bodies to ensure corrective oversight
The letter concludes that allowing such a flawed document to be used to inform governance decisions and elections would be “reckless and a breach of your ethical responsibilities as independent auditors.”
The letter from Zimbabwe Muscians Union is below.
Open Letter to the Auditors of the Zimbabwe Music Rights Association (ZIMURA)
Date: October 19, 2025
To: Baker Tilly Chartered Accountants
15 Connaught Road,
Avondale
Harare,
Zimbabwe
Cc:
The Companies and Intellectual Property Office (CIPZ)
Ministry of Sport, Recreation, Arts and Culture
The National Arts Council of Zimbabwe (NACZ)
Dear Sir/Madam,
Re: Urgent Call for Reassessment and Accountability — Gross Governance Failures
and Misrepresentation in ZIMURA’s 2024 Audit Report
It is with profound concern and indignation on behalf of Zimbabwean musicians and ZIMURA
members that we bring to your urgent attention multiple critical deficiencies and troubling
omissions in the 2024 audited financial statements of the Zimbabwe Music Rights Association
(ZIMURA).
These issues not only undermine the integrity of the audit but flaunt principles of
good governance and transparency at a time of acute institutional crisis.
1. Non-compliance with Articles of Association, Section 59: ZIMURA’s Articles of
Association, Section 59, explicitly require that the company seal must be accompanied
by the signatures of two directors and the company secretary. The audit report bears
only two signatures: that of Albert Nyathi as director and Polisile Ncube-Chimhini as
“Executive Director,” lacking the required third signature. . This omission renders the
document legally null and void, invalidating the audit report’s legitimacy.
2. Incorrect Signatory Representation: The audit report is signed by Polisile NcubeChimhini as the Executive Director. The High Court of Zimbabwe has clearly ruled in
the case of Farai Fred Nyakudanga v Polisile Ncube-Chimhini (HH 438-25) that she
holds no such position within ZIMURA. This misrepresentation casts doubt on the
validity and appropriateness of her signing the audit report given that the position of
“Executive Director” does not exist under ZIMURA’s Articles of Association.
3. Omission of Material Legal Facts: The audit report prominently cites the Simbisa
Brands Zimbabwe Private Limited court ruling, which occurred after Ms. Chimhini’s
fraud conviction. Yet, the report is silent about Ms. Chimhini’s fraud conviction—an event of far greater significance to the organization that preceded the Simbisa case. This
lack of disclosure raises questions regarding the completeness and impartiality of the
audit report, as a fraud conviction of a key official directly impacts the governance and
integrity of ZIMURA.
4. Ongoing Operational Role of a Convicted Fraudster: Despite her conviction, Ms.
Ncube-Chimhini continues to actively participate in running ZIMURA, including
signing official audit documents. As of the audit report’s publication date, she remains
a convicted individual unfit under any corporate governance or ethical standard to hold
such influence or authority. While every citizen has the right to appeal, the conviction
stands until overturned, and responsible governance demands immediate suspension,
not concealment or legitimization.
5. Failure to Verify Directors’ List: The list of directors in the audit report inaccurately
reflects the current registered directors per CR6 filings lodged at the Deeds Office. For
instance, Philip Chipfumbu remains a director according to official records but is
omitted from the audit report’s listed board members. This discrepancy suggests the
auditors may have relied solely on information provided by “management” or
unauthorized sources instead of conducting independent due diligence.
6. Ongoing Governance Failures and Legal Proceedings: ZIMURA is embroiled in
numerous unresolved governance crises:
• Multiple pending police investigations triggered by whistleblower reports, including
fraud, intimidation, and misappropriation of funds.
• Court cases currently active against board members and management that challenge the
legality of the board’s composition and actions.
• Documented systemic intimidation and victimization of whistleblowers seeking
accountability.
Your audit report’s complete omission of these material governance crises constitutes
a serious breach of professional responsibility and fails the musicians who rely on
ZIMURA’s credible stewardship.
7. Additional Concern: Legal Advisor Under Scrutiny: Please also note the ZIMURA
Legal Advisor Witness Zhangazha has been reported to the Law Society of Zimbabwe
for misconduct relating to the ongoing governance crisis. The integrity of advice given
to ZIMURA in these turbulent times warrants urgent examination.
8. Misattribution of Duties and Responsibilities. At the outset of your audit report, the
responsibility for preparing the financial statements is ascribed to “management.”
Subsequently, on page 3 (Management Responsibility and Approval section), the report
attributes this responsibility to the “Board.” A careful review of the Zimbabwe Music
Rights Association Articles of Association, shows clearly that the legal and operational
responsibility for preparing financial statements rests squarely with the Board of
Directors. The Board, as the governing body, also has the exclusive authority to appoint external auditors. There is no provision within ZIMURA’s governing documents that
recognizes “management” as responsible for these functions separately from or distinct
to the Board. Accordingly, the reference to “management” within your auditor’s report
is not aligned with ZIMURA’s Articles of Association and creates ambiguity regarding
responsibility and accountability for the financial statements. This inconsistency poses
the following serious concerns:
• It undermines the authority of the Board as the ultimate custodian and overseer of
ZIMURA’s financial affairs.
• It clouds the line of accountability critical for governance, especially at a time when
ZIMURA is navigating serious governance and operational crises.
• It potentially misleads members, investors, and regulatory authorities on the locus
of financial stewardship within ZIMURA.
Most importantly: The audit report, with its evident deficiencies and misrepresentation,
should not be tabled or presented at the upcoming ZIMURA Annual General Meeting
scheduled for 22 October 2025. Allowing such a flawed and compromised document to be
used to inform or legitimize governance decisions and elections would be reckless and a breach
of your ethical responsibilities as independent auditors. It would further entrench corruption
and misgovernance, devastating the trust of Zimbabwe’s musicians.
It is particularly disappointing that a firm of Baker Tilly’s international stature and longstanding professional reputation could produce an audit report of such poor quality and
questionable judgment. We sincerely hope this is an unfortunate error and not part of an
ongoing pattern contributing to institutional corruption.
We kindly urgent remedial action:
• Immediate review and revision of the 2024 audit certification in line with accurate facts
and governance realities.
• Public disclosure of Ms. Ncube-Chimhini’s conviction and ongoing governance crises.
• Transparent explanation of audit processes and verification steps performed.
• Cooperation with regulatory bodies CIPZ, Ministry of Sport, Recreation, Arts and
Culture and the NACZ to ensure corrective oversight.
The creative arts community, ZIMURA members, and the public expect your firm to uphold
audit integrity, professional ethics, and Zimbabwe’s music industry’s future. Failure to address
these serious concerns may irreversibly damage both ZIMURA and the audit profession’s
credibility in this country.
We trust you will act with the urgency, transparency, and responsibility that this grave situation
demands.
Yours faithfully,
Edith Katiji
ZIMU
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