External auditors to the Nigerian National Petroleum Company Limited (NNPCL) and the National Petroleum Investment Management Services (NAPIMS) have criticised the Senate Committee on Public Accounts over their appearance.
The row began when the Senate Committee on Public Accounts, chaired by Senator Aliyu Wadada (SDP, Nasarawa West), summoned the external auditors based on audit queries raised against the two agencies in reports predating 2023.
In response, through a letter from their solicitors, Afe Babalola & Co., the external auditors informed the committee that the matters referenced in the audit reports were already subjects of litigation. They argued that appearing before the committee would be sub judice—improper due to ongoing legal proceedings.
However, in a counter-letter dated 15th May 2025, the committee rejected the excuse and ordered the external auditors to appear on Tuesday, 20th May 2025, without fail.
In the letter titled “Re: Special Legislative Inquiry on the External Auditors to NNPCL and NAPIMS,” the committee maintained that its legislative oversight was broader than the court case and could not be restricted by it.
“The Committee still stands on not being a party to any case involving the external auditors or the courts and therefore cannot be bound by the claim of sub judice,” the letter stated.
“The external auditors have a duty of full disclosure regarding the ongoing litigation by furnishing the Committee with court processes so it can determine whether the National Assembly or the Senate is involved in the matter in question.
“Arising from the foregoing, the External Auditors to NNPCL and NAPIMS are advised to honour the appointment of 20th May 2025 as earlier acknowledged, else the Committee would explore its power to compel attendance.”
However, none of the external auditors appeared at the session on Tuesday. Instead, they were represented by one of their solicitors, Oyetola Muyiwa Atoyebi (SAN), who was not allowed to make any submission before the committee.
Speaking to journalists afterwards, Atoyebi reiterated that the external auditors declined to appear to avoid violating sub judice principles.
“The committee had earlier been informed that the external auditors would not appear because the issues to be deliberated are already in court. It would amount to sub judice on their part to make any submissions.
“It is sub judice even for the committee itself to be holding a session on issues that are already before a court of law,” he said.
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