SIDI DAUDA BAGE, J.C.A. (Delivering the Leading Judgment): This is an appeal against the Decision of the Accountants Disciplinary Tribunal delivered on the 1st December, 2006, which found the Appellant guilty of two counts of professional Misconduct and infamous conduct and subsequently suspended him from membership of the institute for six month (the decision of the tribunal is at pages 127 to 133 of the Record of Appeal).
Dissatisfied with the decision of the tribunal, the Appellant filed a Notice of Appeal on 29th December, 2006, containing 3 Grounds of Appeal. (The Notice of Appeal is at pages 134 to 136 of the Record of Appeal).
The charge against the Appellant arose out of a complaint against the Appellant and a 3rd party by one Mrs. Esther Babatunde Managing partner of Olufunmi Niniowo Esq. Co. (Chartered Accountants) alleging that the Appellant was practicing in the name of Olufunmi Niniowo Esq Co. without her authority. (The charge is at pages 134 to 136 of the Record of App…