QUESTION $2$Ndlovu Holdings $($Pty$)$ Ltd$,$ a Johannesburg$-$based investment company, has grown into a diversified group with interests in technology, renewable energy, and financial services. Its three subsidiaries TechNdlovu $($Pty$)$ Ltd$,$ GreenEnergy SA $($Pty$)$ Ltd$,$ and Ndlovu Finance $($Pty$)$ Ltd$-$operate independently but are required to submit financial reports for consolidation at the group level. The group audit engagement is conducted by Zulu QUESTION $2$Ndlovu Holdings $($Pty$)$ Ltd$,$ a Johannesburg$-$based investment company, has grown into a diversified group with interests in technology, renewable energy, and financial services. Its three subsidiaries TechNdlovu $($Pty$)$ Ltd$,$ GreenEnergy SA $($Pty$)$ Ltd$,$ and Ndlovu Finance $($Pty$)$ Ltd$-$operate independently but are required to submit financial reports for consolidation at the group level. The group audit engagement is conducted by Zulu