The Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria (CIFCFIN) has publicly criticized the Institute of Chartered Accountants of Nigeria (ICAN) over its widely advertised training programme leading to the designation of Certified Forensic Accountant of Nigeria (CFAN). CIFCFIN argues that this certification programme raises serious concerns within the forensic and fraud investigation ecosystem.
Statutory Mandate and Professional Identity at Stake
In a statement signed by CIFCFIN’s Registrar and Chief Executive, Isa Salifu, titled “Protecting the Integrity of Forensic Accounting Certification in Nigeria,” the institute clarified that its objection is not against professional education or the right of any institution to train its members in relevant areas such as accounting, audit, compliance, fraud risk management, or forensic accounting. The statement emphasized that continuous learning and interdisciplinary collaboration are essential to strengthening Nigeria’s response to financial crimes. However, the core issue revolves around statutory mandate, professional identity, and the protection of the public from avoidable confusion.
Background on CIFCFIN’s Legal Establishment
Salifu provided background on CIFCFIN’s status, noting that the institute was established under the Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria (Establishment) Act, 2022. “The Act created a specialised professional institute for the training, regulation, supervision, certification, and advancement of forensic and fraud-investigation practice in Nigeria,” he explained. According to the Registrar, the institute’s statutory mandate covers the professionalization of forensics and fraud investigation, including specialist education, certification, standards, ethics, competence, and regulation in this multidisciplinary field.
ICAN’s CFAN Programme Under Scrutiny
Salifu drew attention to ICAN’s official faculty page, which expressly advertises a “Training programme for the Certified Forensic Accountant of Nigeria (CFAN).” He stated that it is “imperative that the legal and professional basis for the designation be publicly clarified.” While acknowledging ICAN as an important statutory professional accountancy body with a long-standing role in accountancy education and practice in Nigeria, Salifu argued that the existence of a broad accountancy mandate does not “automatically displace or override a later and specific statutory mandate granted to a specialist institute in the field of forensics and fraud investigation.” In law and professional regulation, specialist statutory mandates must be respected. “Where an Act of the National Assembly creates a dedicated institute and assigns it responsibility for a specialised profession, other bodies should avoid actions, titles, or certification arrangements that may create the impression of parallel statutory authority,” he added.
Four Key Issues Raised by CIFCFIN
In light of the foregoing, Salifu raised four major issues that he said need urgent addressing. First, whether ICAN is authorized by law to award or confer the designation of Certified Forensic Accountant of Nigeria (CFAN). Second, whether the designation conflicts with, duplicates, or encroaches upon the statutory certification and regulatory mandate of CIFCFIN. Third, whether persons awarded the designation are subject to the statutory standards, ethics, disciplinary processes, and professional regulation applicable to forensic and fraud investigation practitioners in Nigeria. Finally, what safeguards are in place to prevent the public, employers, courts, regulators, and international partners from being misled.
Call for Collaboration and Legal Compliance
The Registrar believes that Nigeria needs stronger, not competing professional institutions in the fight against financial crimes. “The appropriate path is constructive engagement, statutory compliance, and institutional collaboration. CIFCFIN and ICAN can collaborate on capacity building, research, continuing professional development, fraud prevention, forensic accounting education, and professional referral arrangements. Such collaboration must, however, be founded on respect for the law, clear boundaries of professional authority, and protection of the public interest. The rule of law, professional integrity, and public protection must remain paramount,” he stated.
Petition to APBN for Intervention
CIFCFIN has also petitioned the Association of Professional Bodies of Nigeria (APBN) to examine the issues raised and advise ICAN to suspend further implementation of the CFAN certification programme pending clarification of its legal and regulatory basis. Additionally, CIFCFIN requested that APBN convene a meeting of the relevant professional bodies, including CIFCFIN and ICAN, within seven days to resolve the issues amicably and preserve institutional harmony. The petition also called for appropriate guidance to member bodies on the need to operate within their respective statutory mandates and professional jurisdictions to promote cooperation, mutual respect, and harmonious professional relationships.
