External auditors to the Nigerian National Petroleum Company Limited (NNPCL) and the National Petroleum Investment Management Services (NAPIMS) have found themselves at odds with the Senate Committee on Public Accounts over their refusal to appear before the committee.
The auditors, through a letter from their legal counsel, Afe Babalola & Co, declined the Senate’s invitation, citing ongoing litigation as grounds for non-appearance. According to the letter, the issues raised in the audit reports that prompted the Senate’s inquiry are currently before the courts, and any participation in the hearings would be sub judice.
However, the Senate Committee was not convinced. In a strongly worded response dated May 15, 2025, the committee insisted the external auditors appear before it on Tuesday, May 20. The letter, titled “Re: Special Legislative Inquiry on the External Auditors to NNPCL and NAPIMS,” argued that the committee is not a party to the ongoing court case and that its legislative duties cannot be suspended due to pending litigation.
“The Committee maintains that it is not a party to any litigation involving the external auditors, and thus the issue of sub judice does not apply,” the letter stated.
“The external auditors are duty-bound to disclose the nature and status of the court proceedings and provide the committee with relevant documents to determine the extent of legislative involvement, if any,” it added.
The letter concluded with a warning: “Failure to honor the rescheduled appearance may compel the Committee to exercise its constitutional powers to enforce attendance.”
Despite the stern reminder, none of the external auditors appeared at Tuesday’s hearing. Instead, they were represented by a Senior Advocate of Nigeria, Oyetola Muyiwa Atoyebi, who was not permitted to address the committee.
Speaking to journalists after the closed-door session, Atoyebi defended his clients’ decision, reiterating that their absence was to avoid prejudicing a matter already before the court.
“We had previously informed the committee that the auditors would not attend the hearing due to ongoing litigation. Participating in such a session could compromise the integrity of the legal process,” he said.
He further argued that not only would the auditors’ appearance amount to sub judice, but that the Senate committee itself risks overstepping legal boundaries by deliberating on matters actively before the judiciary.
The standoff now sets the stage for a possible showdown between the legislative and judicial interpretations of oversight powers—an unfolding drama that may test the limits of accountability, transparency, and separation of powers in Nigeria’s democratic process.
