External Auditors Cite Legal Constraints for Senate Committee Absence, NNPCL, NAPIMS Not Implicated

The external auditors for the Nigerian National Petroleum Company Limited (NNPCL) and the National Petroleum Investment Management Services (NAPIMS) declined to appear before the Senate Committee on Public Accounts on Tuesday, citing ongoing litigation as the reason for their absence.

The Senate Committee had summoned the auditors regarding queries in audit reports related to activities before 2023.

However, the auditors, through their legal representatives—Afe Babalola & Co.—informed the Committee in writing that the matters in question are subjects of active litigation and, therefore, sub judice.

In response, the Committee issued a counter letter dated May 15, 2025, insisting that the auditors appear before it on Tuesday, May 20, 2025.

The letter, titled “Re: Special Legislative Inquiry on the External Auditors to NNPCL and NAPIMS”, stated that the scope of the Senate’s inquiry extends beyond the ongoing legal proceedings.

The Committee emphasized that it is not a party to the lawsuit involving the external auditors and therefore does not consider the inquiry sub judice.

It further requested full disclosure of the court processes to determine whether the legislature is implicated in any way, warning that failure to comply could lead to the use of legislative powers to compel attendance.

At the scheduled hearing on Tuesday, the auditors did not appear but were represented by legal counsel, Mr. Oyetola Muyiwa Atoyebi (SAN), who was not permitted to make a presentation before the committee.

Speaking to journalists after the session, Atoyebi reiterated the auditors’ position:
“The committee had earlier been notified that the external auditors would not appear due to the ongoing court case.

“Participating in the session would amount to a breach of legal protocol, and we believe the committee itself should refrain from discussing matters under judicial consideration.”

NNPCL and NAPIMS are not parties to the legal dispute nor are they responsible for the actions or decisions of their external auditors, whose position is based purely on legal advice concerning their professional obligations.