FINANCIAL REPORTING COUNCIL OF NIGERIA Federal Ministry of Industry, Trade and Investment
PUBLIC NOTICE TO ALL PREPARERS OF FINANCIAL STATEMENTS AND EXTERNAL AUDITORS OF REPORTING ENTITIES IN NIGERIA 1. The attention of the Financial Reporting Council (FRC) of Nigeria has been drawn to the fact that some Professional Accounting Firms are serving as External Auditors to entities that are not complying with Financial Reporting Standards issued or adopted by the FRC and/or issuing financial statements that are not certified by Chief Executive Officers and Chief Financial Officers who are registered with the FRC in accordance with Section 7 (2) (g) and Section 8 (1) (f) of the Financial Reporting Council of Nigeria Act No. 6, 2011 (hereinafter referred to as ‘’FRC Act, 2011’’). 2. For the avoidance of doubt, kindly familiarise yourselves with the provisions of the FRC Act, 2011 especially the following Sections: a) Section 46: A professional accountant in the exercise of his audit function shall carry out his function in full independently and shall not: - act in any manner contrary to the Code of Conduct and Ethics that may be made by the Council or under any enactment in force; and - engage in any activity which is likely to impair his independence as a professional. b) Section 44 (1) and (2): (1) Where a professional accountant makes a report on the financial statements of an entity which he has audited, he shall express a clear written opinion in his report, giving details as to whether: (a) (b)
the financial statements as a whole give a true and fair view of the state of affairs of the entity to which they relate; and the financial statements comply with the provisions of this Act, or any other relevant enactments.
(2) A professional accountant shall not, in his report, express an opinion unless he has complied with the auditing standards that may be issued by the Council or relevant professional bodies and adopted by the Council from time to time. c) Section 11 (d): The object of the Council shall be to ensure accuracy and reliability of financial reports and corporate disclosures, pursuant to the various laws and regulations currently in existence. d) Section 77: Entity means any person or body of persons, whether incorporated or unincorporated. 3. Consequently, the affected External Auditors should take note and henceforth desist from such practice or risk being sanctioned by the FRC.
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