O. M. Atoyebi, SAN FCIArb.(U.K)

O. M. Atoyebi, SAN FCIArb.(U.K)

Legal Liability of Auditors for Corporate Fraud: Challenges and Prospects

This article examines auditors’ legal liability for corporate fraud under Nigerian law. It analyses the statutory, common law and professional standards governing auditors’ duties, the circumstances that may give rise to liability, and the practical challenges that hinder effective enforcement. It also proposes reforms aimed at strengthening regulatory oversight, auditor independence, technological competence and corporate governance while preserving the proper limits of the audit function.

Navigating the Temporal Bar: An Analysis of Exceptions to Limitation Periods in Nigeria

This article examines the principal exceptions to the statute of limitations in Nigeria, including fraud, acknowledgement, disability, successive conversion and breach of trust. It also highlights the strict application of the Public Officers Protection Act, as well as the pleading and evidentiary requirements for relying on an exception.

From Brief to Brand: Building a Thriving Law Firm in the Age of Competition, Technology and Client Expectations

Legal excellence alone no longer guarantees a thriving law practice. In an increasingly competitive, technology-driven and client-centred legal market, lawyers must move beyond securing briefs to building trusted and recognisable professional brands. This requires deliberate specialisation, strategic visibility, strong professional relationships, technological adaptability and a consistent commitment to delivering practical value. Law firms that combine sound legal expertise with innovation, efficiency, responsiveness and exceptional client service will be better positioned to earn trust, attract quality clients and achieve sustainable growth.

Deepfakes and Digital Harm in Nigeria: Assessing the Adequacy of Existing Legal Frameworks for Privacy, Reputation, and Identity Protection

Deepfakes are rapidly transforming digital deception into a serious legal and social threat in Nigeria, exposing individuals to privacy violations, reputational damage, identity theft and manipulated public narratives. This article examines whether Nigeria’s existing laws are equipped to confront these harms and makes the case for targeted regulation of synthetic media, platform accountability and effective remedies for victims.

Amendment of Judgment in Nigeria: Scope, Limitations and the Courts’ Inherent Powers

Contributor: Favour Somto Nwachukwu Introduction The finality of judicial decisions is a fundamental principle in the administration of justice.[1] Once a court of competent jurisdiction has delivered its judgment and conclusively determined the dispute, the parties and the public are…

Trial Advocacy: Impeachment Of a Witness During Cross-Examination in Nigeria

Cross-examination does more than test a witness’s recollection; it provides counsel with a structured means of exposing contradictions, bias and falsehood that may determine the outcome of a trial. This article examines the legal principles and procedural requirements governing the impeachment of witnesses in Nigeria, particularly through previous inconsistent statements. It also considers the strategic value of impeachment, the consequences of failing to challenge material evidence and the professional duties that require counsel to pursue truth without resorting to harassment, intimidation or unfair trial tactics.

Admissibility of Documentary Evidence in Nigeria: Legal Requirements, Evidential Challenges, And Judicial Approaches

Documentary evidence often plays a decisive role in Nigerian litigation, but its admissibility depends on strict compliance with statutory and judicial requirements. This article examines the legal framework governing documentary evidence under the Evidence Act 2011, including the distinctions between public and private documents, primary and secondary evidence, certification requirements and the conditions courts apply when determining admissibility.

Financial Consumer Protection in Nigeria: Legal Remedies for Victims of Unregulated Financial Schemes

The rise of unregulated financial schemes in Nigeria has exposed many consumers to significant financial losses, fraud, and exploitation. This article examines the legal and regulatory framework for financial consumer protection, the remedies available to victims, and the challenges that hinder effective redress. It also highlights the role of regulatory and law enforcement agencies in combating illegal financial activities and strengthening consumer confidence in the financial system.

Can a Non-Signatory to An Arbitration Agreement Be a Party To Arbitration: Analysis Of the Supreme Court’s Decision in Emerging Markets Telecommunication Services V Afdin Ventures & Ors

The Supreme Court’s decision in Emerging Markets Telecommunications Services Ltd v Afdin Ventures Ltd & Ors marks a significant shift in Nigerian arbitration jurisprudence by recognising that, in appropriate circumstances, non-signatories may be bound by or benefit from arbitration agreements. This article examines the Court’s adoption of a flexible approach to privity of contract, the doctrines supporting the inclusion of non-signatories in arbitration proceedings, and the implications of the decision for party autonomy, commercial certainty, and the future development of arbitration law in Nigeria.

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