From AdesuwaTsan, Abuja
External auditors to the Nigeria National Petroleum Company Limited (NNPCL) and the National Petroleum Investment Management Services (NAPIMS) have formally explained that they declined an invitation to appear before the Senate Committee on Public Accounts because the subject matter is under litigation.
The Senate committee had, on the basis of queries raised in pre-2023 audit reports, summoned the auditors to explain findings and clarify financial discrepancies.
In response, the firms engaged Afe Babalola & Co. to issue a letter informing the committee that the issues under review are already the subject of court proceedings initiated by aggrieved parties. According to the letter, any public discussion before the litigation is concluded would risk prejudicing those judicial processes.
Dissatisfied, the committee issued a counter-letter dated 15 May 2025, titled “Re: Special Legislative Inquiry on the External Auditors to NNPCL and NAPIMS”. It reiterated that “the scope of the committee’s work extends beyond any single lawsuit, and the Senate is not a party to the pending court actions; therefore, the matter cannot be deemed sub judice as far as the National Assembly is concerned.”
The committee further directed the auditors to provide full disclosure of the court documents to determine whether the National Assembly’s interests might indeed be implicated. It warned that if the auditors failed to appear on Tuesday, 20 May 2025, it would invoke its powers to compel attendance.
When the day came, none of the external audit firms appeared in person. Instead, they were represented by Senior Advocate of Nigeria Oyetola Muyiwa Atoyebi, who was barred from making any submission.
Speaking to journalists afterwards, Atoyebi explained, “The external auditors could not appear before the committee because the very issues slated for discussion are now before the courts. Any commentary would amount to sub judice and risk prejudicing those proceedings. Indeed, it would also be sub judice for the committee itself to deliberate on matters already in active litigation.”
As of press time, the Senate committee has yet to announce whether it will pursue contempt proceedings or schedule a new hearing.