A Chartered Accountant and Registered Public Auditor who is a technical advisor to ICAZ focusing on Public Sector, ICAZ Trainee Assessment policy. He also served as PAAB technical Adviser focusing on the IFRS Committee, drafting local audit guidance and Guidelines. With more than 8 years’ experience, Elles did his articles with EY (Formerly Ernst & Young) Chartered Accountants. A highly experienced and widely exposed passionate facilitator of learning and lectures professional students in Financial Management, Risk Management and Strategy. Currently he is the Managing Director at the Training and Advisory Services and has been conducting training and consultancy work in both the private and public sector in a bid to improve business efficiency in Zimbabwe.