Attorney-general of the Federation V. Institute of Chartered Accountants of Nigeria & Ors. (2002)

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ADEREMI, J.C.A.

The first and second respondents who were plaintiffs in the court below, Federal High Court sitting in Lagos (Coram Sanyaolu J.) commenced proceedings against the appellant who was the first defendant and the third respondent who was the second defendant claiming against the two of them jointly and severally per paragraph 22 of their amended statement of claim the following reliefs:

(i) A declaration that the Decree No. 76 of 1993, published in Gazette No. 25 Vol. 80 of 1993 purportedly signed on 25th of August 1993 is illegal, invalid, null and void in that General Babangida in fact signed the Decree after he had left office.

(ii) Declaration that Decree No. 76 of 1993 does not qualify as a Decree and is therefore null and void in that:-

(a) The Decree was directed and made for the benefit of a particular class of persons.

(b) Section 17 (2) constitutes a judicial act rather than legislative enactment.

(c) The Decree is duplicitous of the provisions and intendment of ICAN ACT.

(3) Declaration that Decree 76 of 1993 is null and void in that it violates the provisions of African charter on Human and Peoples Rights.

(4) A declaration that having regard to the provisions of section 16a of the Institute of Chartered Accountants Act, 1965 vesting the 1st plaintiff with the power to regulate the standard, knowledge and skills to be attained by persons ascribing to be professional accountants in Nigeria, the provisions of section 1(1) of the Association of National Accountants of Nigeria Decree No. 76 of 1993 purporting to vest the same power to regulate the standard, knowledge and skills to be attained by persons ascribing to be professional accountants in Nigeria in the 1st defendant is repugnant, absurd, unreasonable, contrary to legislative norms and purposes and therefore void and of no effect whatsoever.

(5) A declaration that the provisions of section 17 (1) and (2) of the Association of National Accountants of Nigeria Decree No 76 making it a criminal offence for persons who are not registered with the 1st defendant to practice the accountancy profession in Nigeria, in expectation of reward with effect from the enactment of the said Decree constitute an unlawful interference with the 2nd plaintiff’s existing right to continue to practise as a professional accountant which became vested in him having been registered with the 1st plaintiff and are invalid unconstitutional, null and void and of no effect whatsoever.

(6) A declaration that having regard to the provisions of ICAN ACT 1965, section 8 of ANAN Decree No. 76 of 1993 which lower the standards and skills of persons to be registered as professional accountants is unreasonable, absurd, unconscionable and actuated by improper motive and designed to ridicule the profession of accountancy in Nigeria and is therefore void and of no effect.

7. A declaration that sub-sections (a) – (c) of section 8 of the ANAN Decree, 1993 conferring automatic membership of the Accountancy Profession on identified or identifiable groups of persons are violating the principles governing law-making and are therefore null and void.

(8) An order of the court setting aside the Association of National Accountants of Nigeria Decree No. 76 of 1993 for having been invalidity and illegally promulgated.

9. ALTERNATIVELY to paragraph (8) (supra) AN ORDER of the court setting aside the provisions of sections 1, 8(a) and 17(1) and (2) of the Association of National Accountants of Nigeria Decree No. 76 of 1993 for being repugnant, unreasonable and absurd and invalid.

(10) ALTERNATIVE to relief (9) supra.

AN order of perpetual injunction restraining the 2nd defendant from giving or further giving effect to the provisions of sections 1 and 17 (i) and (ii) of the Association of National Accountants of Nigeria Decree.