In the last decade, there has been an increased use of simulated consultancy agreements in Southern Africa, as a mechanism to facilitate fraud or corrupt dealings. Recent examples of such agreements include: the “consultancy arrangements” between the Middle Eastern ship manufacturer Privinvest and former Credit Suisse bankers Andrew Pearse and Surjan Singh, in regards to the corruption scandal involving Mozambican state owned companies Proindicus, EMATUM and MAM; and the numerous consultancy contracts which the Gupta linked…