External auditor of VBS Mutual Bank. Audit partner Sipho Malaba signed off on false financial statements, concealing the looting. Malaba allegedly received R34M in payments from VBS. KPMG settled auditor liability claim for R500M (confidential, reported February 2024). Malaba suspended in 2018, arrested June 2020, among 13 accused in main trial. KPMG also implicated in Gupta-related audit failures (separate matter).