348. A company must establish mechanisms, procedures and systems whereby –
(a) a majority of minority shareholders can trigger mediation, conciliation or arbitration procedures to resolve conflicts between minority and controlling shareholders; and
(b) conflicts between shareholders and the company or between controlling shareholders and minority shareholders can be resolved through mediation, conciliation or arbitration.

349. Hiring of the company’s external auditors for non -audit services is discouraged. External auditors should not be members of the Board.

350. A business courtesy, such as a gift, contribution or entertainment should never be offered in circumstances that might create the appearance of an impropriety.

351. It is inappropriate to divert corporate funds, assets or profits to political causes.

352. Company directors, officers and employees must avoid situations that compromise their impartiality.

353. A company should not appoint as its chief executive officer or chief finance officer its internal auditor or a member of the external audit firm or their spouses, parents, dependent or non dependent children unless a period of at least three years has expired after they ceased to be chief executive officer, chief finance officer, internal auditor or member of the external audit firm of the company, as the case may be.

• According to the NATIONAL CODE ON CORPORATE GOVERNANCE ZIMBABWE