Institute of Chartered Accountants of Nigeria & Anor. V. Attorney-general of the Federation & Ors. (2003)

LawGlobal-Hub Lead Judgment Report

MORONKEJI OMOTAYO ONALAJA, J.C.A. 

The first plaintiff, the Institute of Chartered Accountants of Nigeria is a corporation registered and incorporated in Nigeria. The 2nd plaintiff for himself and on behalf of other members of the 1st plaintiff jointly instituted an action against the 1st defendant, the Attorney-General of the Federal Republic of Nigeria and Association of National Accountants of Nigeria which incorporation and registration is being challenged vehemently by declaratory and injunctive reliefs by the plaintiffs jointly at the Federal High Court, Lagos Division.

After services of the writ of summons on the defendants, the 2nd defendants in accordance with fundamental right of fair hearing enshrined in section 36 of 1999 Constitution of the Federal Republic of Nigeria with a freedom of choice of legal practitioner to uphold, protect and defend him/her in the determination of his/her civil rights and obligations- Chief Obafemi Awolowo v. Hon. Minister of Internal Affairs, Usman Sarki and A.-G., Federation (1966) 1 All NLR 178, (1966) NCLR 162, (1966) 1 ALR COMM 380 SC: Baba v. Habib Nigeria Bank Ltd (2001) 7 NWLR (Pt. 712) page 496 CA engaged the legal service of Clement Obiora Akpamgbo Senior Advocate of Nigeria (SAN) and former Attorney-General of the Federal Republic of Nigeria during whose incumbency, the 2nd defendant was registered and incorporated in Nigeria.

After service of the writ of summons on 1st and 2nd defendants pleadings were exchanged, delivered and amended by the parties several times and with a deluge of interlocutory applications by both parties on notice to other parties.

At pages 85 to 91 of the record of appeal, plaintiff filed a motion on notice at the Federal High Court, Lagos Division wherein the plaintiffs sought an order or relief for and filed on 14th March, 2000 for an order:
“AN ORDER, disqualifying and/or barring Clement Akpamgbo, SAN, from appearing for the defendants in this case.”

Plaintiffs filed supportive affidavit of 21 paragraphs at pages 87 to 91 of the record of appeal. In paragraph 4 of the said supportive affidavit, the plaintiffs endorsed their amended statement of claim as follows:
“4. That the claims of the plaintiffs as endorsed on their amended statement of claim are as follows:
(i) DECLARATION that the Decree No. 76 of 1993 purportedly signed on 25th 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
(i) The Decree was directed and made for the benefit of a particular class of persons.

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

(iii) The Decree is duplicitous of the provisions and intendment of ICAN Act.

(iv) DECLARATION that Decree 76 of 1993 is null and void, in that it violates the provisions of African Charter on Human and Peoples Rights.

(v) A DECLARATION that having regard to the provisions of section 16(a) 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 describing 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 person describing to be professional Accountants in Nigeria in the 2nd defendant is repugnant, absurd, unreasonable, contrary to legislative norms and purposes and, therefore, void and of no effect whatsoever

(vi) A DECLARATION that the provisions of section 17(1) and (2) of the Association of National Accountants of Nigeria, Decree No. 76 making it criminal offence for persons who are not registered with the 1st plaintiff 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 1st plaintiff’s existing right to continue to practice 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.

(vii) 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.

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

(ix) AN ORDER of the court, setting aside the Association of National Accountants of Nigeria, Decree No. 76 of 1993 for having been invalidly and illegally promulgated.