The commission of inquiry into state capture will on Friday hear testimony from a business executive at the Office of the Auditor-General (AG).
The executive is expected to testify that the AG found SAA in a "shambolic state" after it received clean audits for five consecutive years.
"Chair, the witness will speak to the role that private firms played when they were doing the joint audit of SAA. In the five years of audit work from 2012 to 2016, they received clean audits," said commission evidence leader, advocate Kate Hofmeyr.