CIFCFIN sues ICAN over forensic accountant certification

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The Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria has sued the Institute of Chartered Accountants of Nigeria over its certification of forensic accountants, setting up a legal battle over the powers of the two professional bodies.

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According to filings of a suit filed at the Federal High Court in Abuja, sighted by The PUNCH, CIFCFIN is asking the court to stop ICAN from running its “Forensic Accounting Certification Programme” and awarding the Certified Forensic Accountant of Nigeria (CFAN) designation.

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The suit, marked FHC/ABJ/CS/1559/2026, seeks, among other reliefs, a declaration that ICAN lacks the statutory authority under the Institute of Chartered Accountants of Nigeria Act, Cap 185, Laws of the Federation of Nigeria, 2004, to conduct forensic accounting certification programmes.

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CIFCFIN is also asking the court to nullify the CFAN qualification already awarded by ICAN and restrain the institute, its council and officers from issuing or recognising the designation.

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The dispute arose from an ICAN forensic accounting certification programme advertised on its official faculty webpage for chartered accountants, compliance managers, bankers, investment analysts, auditors and personnel of anti-corruption agencies.

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According to the court papers, a seven-day edition of the programme was held between June 8 and 16, 2026, while another edition is scheduled for November 30 to December 8.

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CIFCFIN argues that the programme encroaches on functions assigned to it by its enabling legislation, the Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria (Establishment) Act No. 45 of 2022.

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The institute contends that the 2022 Act gives it the mandate to educate, train and certify practitioners in forensics and fraud investigation, including the award of professional designations such as Chartered Certified Forensic Accountant (CCrFA).

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It argues that ICAN’s CFAN programme therefore creates a parallel certification in the same professional space.

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In an affidavit sworn to by CIFCFIN’s Head of Legal/Corporate Services, Mohammed Arafat, the institute said it had previously raised the issue with the Association of Professional Bodies of Nigeria.

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Arafat said CIFCFIN wrote to the association on June 26, 2026, asking that ICAN be “properly advised to operate within its statutory mandates.”

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The institute said the competing designations could create confusion among members of the public, employers, regulators, law enforcement agencies and government institutions over the qualifications required to practise as forensic accountants.

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Among the 10 reliefs sought by CIFCFIN is a declaration that the ICAN Act does not empower the accountancy institute to conduct forensic accounting certification of any kind.

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It is also asking the court to order ICAN to withdraw publications or gazette notices claiming authority to certify forensic accountants and to permanently restrain the institute from issuing or recognising the CFAN designation.

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CIFCFIN is further seeking the costs of the action.

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The originating summons was filed on behalf of CIFCFIN by a legal team led by Shaibu Enejoh Aruwa, SAN, of S. E. Aruwa, SAN & Co., alongside Itilayo Precious Soje and Yusuf Danjuma Ahmed.

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ICAN’s address for service is listed as its Akintola Williams House office on Michael Okpara Way, Wuse, Abuja.

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Court documents indicate that ICAN’s Abuja liaison office received the court process on August 19, 2026. The institute is required to enter appearance within 30 days of service.

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The case places two statutory professional bodies on opposite sides of a dispute over the authority to certify practitioners in forensic accounting.

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While CIFCFIN was established by legislation in 2022, ICAN was established under the Institute of Chartered Accountants of Nigeria Act to regulate the accountancy profession in Nigeria.

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The court will now be asked to determine whether ICAN’s statutory mandate extends to the forensic accounting certification programme challenged by CIFCFIN and whether the CFAN designation can validly be awarded.

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