Commission found the following: South African Airways Part 1 made the following findings regarding South African Airways (SAA): The appointment Dudu Myeni as chairperson of SAA by then President Zuma had caused “sustainable damage” to the company. Despite public controversy over Myeni's actions as chairperson all attempts to remove her were resisted "at the highest level" of government. Myeni had "a sustained disdain for the authority and processes of the commission”. Resources that Myeni "unlawfully received from [the] State Security Agency" revealed "how close she was to President Zuma". Yakhe Kwinana, during her time as a board member between 2009 and 2016, caused "sustained damage" to the financial position of SAA and seemingly lacked "knowledge and appreciation" of her duties as a chartered accountant. PricewaterhouseCoopers effectively enabled capture of SAA by failing to adequately audit its financial and accounting processes between 2012 and 2016. The report recommended that: Myeni be charged with corruption and fraud. Kwinana be investigated by the South African Institute of Chartered Accountants. South African Revenue Service Part 1 made the following notable findings regarding the South African Revenue Service (SARS): Moyane and Zuma played a critically important role in "capturing" the SARS and that Moyane was appointed by then President Zuma as SARS commissioner to facilitate this. SARS was targeted as its powers to investigate organised crime was seen as a threat to the state capture project. Zuma, Moyane and Bain & Company worked together to facilitate the take over of SARS. The report recommended that: All state contracts with Bain & Company be reviewed. Moyane be charged with perjury for lying and providing false information to parliament. Gupta family Part 1 made the following notable findings regarding the Gupta family enterprises and activities: The awarding of government tenders and state owned enterprise advertising contracts to the Gupta owned New Age Newspapers defied both "logic and legal requirements." Then Minister for Public Enterprises, Malusi Gigaba, was “prepared to do wrong for the Guptas or Mr Zuma”. The report recommended that: Brian Molefe and Collin Matjila facilitated Gupta corruption within Transnet and SAA respectively; and that they should face criminal charges. African National Congress Part 1 found that the ANC: Benefited from the extensive corruption of state enterprises, including SARS and SAA. This alleged corruption also benefited Zuma and his political allies. Exhibited an apparent lack of concern regarding the decline of state entities, and an unwillingness