G. B. A. COKER, JSC (Delivering the Leading Judgment): This appeal is sequel to proceedings before the Accountants' Disciplinary Tribunal (hereinafter referred to as the "Tribunal") in respect of charges of professional misconduct brought against the appellant, Daniel Okunola Alalade. By the provisions of section 1 of the Institute of Chartered Accountants Act, 1965, an Institute by that name was so established and it seems to be common ground that the appellant was a member of such an Institute and therefore bound by its laws, rules and conventions.
Section 12(1) of the Institute of Chartered Accountants Act, 1965 (hereinafter in this judgment to be referred to as the "Act") provides as follows:
"12 (1) Where-
(a) A member is judged by the tribunal to be guilty of infamous conduct in any professional respect; or
(b) A member is convicted, by any court in Nigeria or elsewhere having power to award imprisonment, of an offence (whether or not punishable with imprisonment) which in the o…