Forensic Institute Challenges Legality of ICAN’s CFAN Programme

The Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria (CIFCFIN) has advised members of the public to seek clarity on the legal status, statutory recognition and scope of any forensic accounting certification before enrolling, employing a practitioner or relying on any professional designation.

The advice was given in Abuja by the Registrar/Chief Executive Officer of CIFCFIN, Dr Isa Salifu, who expressed concern over a recent advertisement by the Institute of Chartered Accountants of Nigeria (ICAN) announcing a training programme leading to the designation of Certified Forensic Accountant of Nigeria (CFAN).

According to him, the certification programme has raised serious concerns within the forensic and fraud investigation profession.

“The central issue is that of statutory mandate, professional identity and the protection of the public from avoidable confusion,” he said.

Salifu explained that CIFCFIN was established under the Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria (Establishment) Act, 2022, which created a specialised professional institute for the training, regulation, supervision, certification and advancement of forensic and fraud investigation practice in Nigeria.

He said the institute’s statutory mandate covers the professionalisation of forensic and fraud investigation, including specialist education, certification, standards, ethics, competence and regulation in the multidisciplinary field.

“It is therefore necessary to ask whether the use of the designation ‘Certified Forensic Accountant of Nigeria’ by another professional body, particularly as an award arising from a structured certification programme, is consistent with the exclusive statutory space created for the specialised forensic and fraud investigation profession,” he said.

Salifu noted that professional titles communicate competence, regulatory status, scope of practice, ethical obligations, disciplinary accountability and public assurance.

He warned that where different institutions issue similar or overlapping professional designations without a clear statutory basis, it could create public confusion over who is legally recognised and regulated to practise as a forensic specialist.

According to him, such overlap could also create uncertainty for employers, courts, regulators, law enforcement agencies and government institutions when engaging forensic professionals.

He further argued that it could dilute professional standards in a field that requires multidisciplinary competence in accounting, investigation, law, evidence, digital forensics, intelligence gathering, fraud examination, asset tracing and expert testimony.

Other possible consequences, he said, include disputes over certification, professional recognition, and representation, as well as the erosion of confidence in Nigeria’s institutional framework for combating fraud, corruption, money laundering, and other financial crimes.

Despite its concerns, Salifu said CIFCFIN remains open to collaboration with ICAN in areas such as capacity building, research, continuing professional development, fraud prevention, forensic accounting education and professional referral arrangements.

“Such collaboration must, however, be founded on respect for the law, clear boundaries of professional authority and the protection of the public interest,” he stressed.

Acting on the mandate of its Governing Council, CIFCFIN said it has petitioned the Association of Professional Bodies of Nigeria (APBN) over the matter.

In the petition, the institute requested APBN to advise ICAN to suspend further implementation of the CFAN certification programme pending clarification of its legal and regulatory basis.

CIFCFIN also urged APBN to convene, within seven days, a meeting involving the relevant professional bodies, including CIFCFIN and ICAN, to resolve the matter amicably and preserve institutional harmony.

It further requested APBN to guide member bodies on the need to operate within their respective statutory mandates and professional jurisdictions to promote cooperation, mutual respect, and harmonious professional relationships.