ALALADE
V.
ACCOUNTANTS' DISCIPLINARY TRIBUNAL OF ICAN

(1975) JELR 46204 (SC)

Supreme Court · SC.242/74 · 17 Apr 1975 · Nigeria
·

Other Citations

(1975) 1 All N.L.R 138 Alade v. Accountant's Disciplinary Tribunal of I.C. A. N (1975) 4 S.C. 43

CORAM

GEORGE BAPTIST AYODOLA COKER Justice of The Supreme Court of Nigeria ATANDA FATAYI-WILLIAMS Justice of The Supreme Court of Nigeria AYO GABRIEL IRIKEFE Justice of The Supreme Court of Nigeria

Ratio Decidendi

Core Terms ^Beta

tribunal

appellant

counsel

complainants

mr omoyinmi

proceedings

c-a

balance sheet

daniel okunola alalade

institute of chartered accountants act

following day

infamous conduct

mr kolade

authorised share capital of the company

criminal offence

learned counsel

proceedings of the tribunal

provisions of section

disciplinary tribunal

facts of the case

name of any person

opinion of the tribunal

adjournment of those proceedings

appellant show

authorised share capital of waateco

categories of cases

charge sheet

close of his own case

common ground

completion of the complainants

course of investigation

documentary evidence

engineering company

engineering company limited

final address of the learned counsel

g. b. a. coker

leading judgment

medical attention

medical practitioner

mr alalade

normal circumstances

particular case

record shows

respect of charges of professional misconduct

respondent holding mr kolade

serious professional misconduct

stamp duty of the increase of share capital

status of an accountant

tribunal of infamous conduct

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…

ALALADE V. ACCOUNTANTS' DISCIPLINARY TRIBUNAL OF ICAN

ALALADE
V.
ACCOUNTANTS' DISCIPLINARY TRIBUNAL OF ICAN