Bester, who is testifying in the fraud and corruption trial of Nkobi boss Schabir Shaik, said she could not work in a place "with too many grey areas".

Bester said she was "extremely aggravated and agitated" by the write-off of R1,2 million *1 as Prodiba development costs and as not recoverable in the company's books.

Prodiba is the company responsible for producing South Africa's credit card style driver's licences in which Nkobi had a share and which Bester alleges the company received a contract for through its "political connectivity."

Bester said there were no development costs in Prodiba as Nkobi's function was to provide the staff.

She was also upset with the procedure of writing off loan accounts. Bester said there were lots of entries in the company's books which did not make sense but she never got any answers from Shaik.

She said there were "lots of payments made to ministers and written off as development costs" which in her mind constituted "pure bribery."

She said Shaik earned R20 000 per month but the entry in the books was reversed, thereby increasing the income of the company. She said he never paid much tax which also made her angry.

However, she said he did take money, increasing the balance of his loan account.

She said "Shaik was not what he appeared to be to me" and that he was advising Zuma on his financial affairs while he could not run his own affairs or his overdraft.

She said Shaik introduced himself as Zuma's financial advisor, mentioned it in conversations, and that Zuma visited the Nkobi offices a few times.

Prosecutor Billy Downer also read out extracts from Shaik's CV in which he described himself as a senior advisor to Zuma.

Bester said there was no loan account in Nkobi for Zuma and that payments made on Zuma's car and flat rental went to Shaik's loan account in Nkobi.

The court also heard how the company regularly got calls from Wesbank about vehicle payments owed by Zuma. She said when Shaik was irritated with Zuma, he did not make the payments.

She said when she joined the accounting side of the business after being in charge of projects she found the group's books were two years behind.

They were also in arrears with Pay-As-You-Earn and value added tax payments to the SA Revenue Service -- probably because of the cash flow difficulties.

Bester said she wrote several memos to Shaik about the company's finances because "we were constantly in overdraft" and the cash flow was tight.

She described Shaik as a volatile person who "rants and raves" and "stressed" people and who had a reputation of being highly irritable and who swore at his workers.

Bester said she threatened to leave the company because he spoke to her in a demeaning manner but after discussing it he apologised and they cleared the air.

In her resignation letter dated 14 December 1999 Bester [known as Celia Muiznieks then] said she had joined Nkobi because she believed in the upliftment and empowerment of disadvantaged and poorer communities.

However, she said "all I have seen to date is enrichment for yourself and certain ministers to the detriment of the staff."

The letter which was written while Shaik was overseas says, "If you as the financial advisor to the deputy minister [Zuma] are not transparent, heaven help South Africa when you formally return to politics.

"The funds being paid to the ministers should be taxed in their hands as well as your income."

Bester said Shaik knew what was happening with the company's books on a daily basis. However, he "left things too late."

She said Shaik had a special relationship dating back to the struggle with Paul Gearing (sic - Gering) *2, a tax specialist from auditing firm David Strachan and Taylor, and that some financial statements were signed by Gearing before she or the financial director Colin Isaacs were consulted.

In her resignation letter she said, "I do not like the way Paul has handled your individual income and the so-called development costs, which he has written off. *3"

At the start of Tuesday's proceedings Judge Hillary Squires dismissed with costs an application by e.tv, talk radio stations 702 and CapeTalk, as well as SABC radio for the right to broadcast live or delayed extracts from the trial.

With acknowledgement to Sapa.

*1 Shaik has admitted making the payments of up to R,2 million and to writing off the amount through the "special purpose vehicle" called the Non-Distributable Reserve, but that it was the fault of the external auditors.

This seems somewhat controverted by the evidence of his internal accountant.

*2 Special relationships with struggle accountants are especially useful - until one runs into a Bloodhound - ask Alan Boesak - same struggle same Bloodhound.

*3 Mr Gering's conduct might attract the attention of the Public Accountants and Auditors Board (PAAB), if not that of the Directorate for Special Operations.