CIFCFIN Seeks Suspension of ICAN’s Forensic Certification Programme, Petitions APBN

Bennett Oghifo

The Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria (CIFCFIN) has called for the suspension of a forensic accounting certification programme being conducted by the Institute of Chartered Accountants of Nigeria (ICAN), saying the initiative requires clarification regarding its legal and regulatory basis.

The institute has also petitioned the Association of Professional Bodies of Nigeria (APBN), urging it to intervene by facilitating discussions between both organisations and advising ICAN to suspend the Certified Forensic Accountant of Nigeria (CFAN) certification programme pending the resolution of the issues raised.

In a statement titled “Protecting the Integrity of Forensic Accounting Certification in Nigeria,” signed by its Registrar and Chief Executive, Dr. Isa Salifu, CIFCFIN said its position was not intended to discourage professional education or prevent any institution from equipping its members with relevant knowledge in forensic accounting, fraud risk management, compliance, auditing or related disciplines.

According to the institute, continuous professional education and collaboration among professional bodies remain essential to strengthening Nigeria’s capacity to combat financial crimes.

Rather, Salifu explained that the issues raised centre on statutory responsibilities, professional identity and the need to avoid public misunderstanding regarding professional certification in the forensic and fraud investigation sector.

He stated that CIFCFIN was established by the Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria (Establishment) Act, 2022, which, according to him, created a specialised professional institute responsible for the training, regulation, supervision, certification and advancement of forensic and fraud investigation practice in Nigeria.

He noted the institute’s statutory responsibilities include professional education, certification, ethics, standards, competence development and regulation within the multidisciplinary field of forensic and fraud investigation.

Referring to information published on ICAN’s official faculty page, Salifu said the institute advertises a training programme leading to the award of the Certified Forensic Accountant of Nigeria (CFAN) designation.

According to him, this development makes it necessary for the legal and professional basis of the certification to be clearly explained.

While acknowledging ICAN’s longstanding contributions to the development of accountancy education and professional practice in Nigeria, Salifu maintained that the existence of a broad statutory mandate for accountancy does not necessarily supersede the specific responsibilities assigned by law to a specialist professional institute.

He stated that where legislation establishes a dedicated professional body for a specialised field, the statutory responsibilities assigned to that body should be recognised and respected.

The CIFCFIN registrar said the institute was seeking clarification on several issues arising from the certification programme.

Among them are whether ICAN possesses the statutory authority to confer the Certified Forensic Accountant of Nigeria designation, whether the certification overlaps with or duplicates the statutory responsibilities assigned to CIFCFIN, and whether holders of the designation would be subject to the regulatory standards, ethical requirements and disciplinary framework applicable to forensic and fraud investigation practitioners.

He also called for clarification on the safeguards in place to ensure that employers, regulators, the courts, international partners and members of the public are not confused regarding the regulatory status of the certification.

Salifu stressed that Nigeria would benefit more from cooperation among professional institutions than from overlapping professional roles.

According to him, CIFCFIN is open to collaboration with ICAN in areas including capacity building, forensic accounting education, fraud prevention, research, continuing professional development and professional referral arrangements.

He however maintained that such collaboration should be anchored on respect for existing laws, clearly defined professional responsibilities and the protection of the public interest.

As part of its petition to APBN, CIFCFIN requested the umbrella body to review the issues raised and advise ICAN to suspend further implementation of the CFAN certification programme pending clarification of its legal and regulatory foundation.

The institute also appealed to APBN to convene a meeting involving both professional bodies within seven days to facilitate an amicable resolution of the matter and preserve institutional harmony.

In addition, CIFCFIN urged the association to provide guidance to member professional bodies on operating within their respective statutory mandates and professional jurisdictions in order to promote cooperation, mutual respect and effective professional relationships across the sector.