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The Nigerian Accountant 2017 Contents JULY/SEPTEMBER, 2017 Vol.50, No.3 4 NEWS/EVENTS 15 COVER INTERVIEW * All Arms of Government Should Make Their Financial Statements Public — Isma’ila Zakari 23 DEVELOPMENT * The Role of Chartered Accountants in Engendering The Nigerian Economic Growth * Reworking Nigeria’s Value Orientation for Sustainable ACCOUNTANT Growth The Unemployment Challenge: SMEs to the Rescue (ISSN: 0048 – 0371) * is published quarterly by THE INSTITUTE OF CHARTERED 44 HEALTH ACCOUNTANTS OF NIGERIA Heart Attacks and Heart Disease * HEAD OFFICE: Plot 16, Idowu Taylor Street, Victoria Island, Lagos. 49 CONFERENCE P.O. Box 1580, Lagos. Govt Urged to Partner With Professionals to Engender Telephone: 09053847510, * Economic Growth 09053847511 E-mail: [email protected] Website: www.icanig.org 55 INVESTITURE Strengthening Accountancy Through Professional ANNEXE OFFICE: * 82, Murtala Mohammed Way, Development and Advocacy Is My Focus — Zakari Ebute Metta, Lagos. Telephone: 09053847513 * The views expressed by correspondents or contributors in this journal are not necessarily those of the Institute. By making submissions to The Nigerian Accountant, the contributors undertake that the contributions are original and have not been accepted or submitted elsewhere for publication. * The Institute reserves the right to refuse, cancel, amend or suspend an advertisement or insertion and no liability can be accepted for loss arising from non-publication or late publication of any advertisement or insertion. All articles are subject to editing. * © No part of this publication may be reproduced without the prior written permission of the publisher. THE NIGERIAN ACCOUNTANT 1 July/September, 2017 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA (Established by Act of Parliament No.15 of 1965) Vision Officers & Council Members Statement 2017-2018 To be a leading global professional body. President Isma’ila Muhammadu ZAKARI (Mallam), mni, BSc, FBR, FCA Mission Vice President Statement Razak JAIYEOLA (Alhaji), BSc, ACFE, CRISC, FCA To produce 1st Deputy Vice President world-class chartered Nnamdi Anthony OKWUADIGBO (Mazi), BSc, FCA accountants, regulate and 2nd Deputy Vice President continually enhance their Onome Joy ADEWUYI, BSc, MSc, FCIB, FCA ethical standards and technical competence in Immediate Past President Titus Alao SOETAN (Deacon), FCA the public interest. Honorary Treasurer ICAN Centre: Oyemolu Olugbenga AKINSULIRE (Chief), MSc, MBA, FNIM, FCA Plot 12, Kofo Kasumu Street, Amuwo Odofin, Lagos. Members ICAN LIAISON OFFICES Oluwatobi Ayodele ABIOLA, HND, BSc, FCA Abuja Liaison Office: Solomon Oluwole ADELEKE (Deacon), FCA Akintola Williams House Titilayo Ariyike Nurat AKIBAYO (Alhaja), MBA, FCIT, FCA Plot 2048, Michael Okpara Way, Davidson Chizuoke Stephen ALARIBE (Chief), MA, CFA, MNIM, FCA Zone 7, Wuse District, Abuja. Chibuzor Noel ANYANECHI, BSc, MBA, FCA Tel: 09 – 8722302, 07034520270 Deji AWOBOTU (Dr.), M.IoD, FCA E-mail: [email protected] [email protected] Adaku Chilaka CHIDUME-OKORO (HRM), BSc, MSc, FCA Contact Person: Jude Sunday EGBO, HND, MBA, FCA Mr. Yusuf Adamu Omehe Gaddafi Peter EHKORAGBON, HND, FCA Comfort Olujumoke EYITAYO, mni, CFA, FCA Kaduna Liaison Office: Tijjani Musa ISA (Mallam), BSc, M.IoD, FCA 3, Kanta Road, Ali Turaki House, Kaduna. Olutola OGUNDIPE, B.Eng, FCA Tel: 08036788275 Innocent OKWUOSA, MSc, ACIB, FCA E-mail: [email protected] Tajudeen Adewale OLAYINKA, BSc, MBF, FCA Contact Person: Mrs. A.A. Adegoke Etofolam Felix OSUJI (Dr.), mni, MSc, FCTI, FCA Hilda Ofure OZOH, MBA, FCA Kano Liaison Office: Queensley Sofuratu SEGHOSIME, mni, MBA, FCA Murtala Mohammed Library Complex Haruna Nma YAHAYA (Alhaji), BSc, MBA, ANIM, FCA Ahmadu Bello Way, P.O. Box 11283, Kano. Registrar/Chief Executive Tel: 08035900399 John Irabor EVBODAGHE, MBA, FCA Email: [email protected] [email protected] Contact Person: Joint Auditors Mr. A.H. Umaru PriceWaterhouseCoopers (Chartered Accountants) UHY Maaji & Co. (Chartered Accountants) THE NIGERIAN ACCOUNTANT 2 July/September, 2017 From The Editor EDITORIAL BOARD here is a common saying that “what is worth doing Chairman at all is worth doing well”. This, probably was Etofolam F. OSUJI (Dr.), mni, FCA the watchword of the President of the Institute, Isma’ila Muhammadu Zakari, mni, BSc, FBR, Deputy Chairman T FCA, when early in life, he made up his mind to become a Frederick OGUNJUBOUN, FCA Chartered Accountant, the decision he vigorously pursued and achieved. Members His first interest in becoming a Chartered Accountant Okechukwu ADAWAISI, ACA was spurred while he was in form two at Kings College, Mojisola ADEWOYIN (Mrs.), ACA Lagos after he met with a former governor of Central Bank Aisha Uwani ALIYU (Mrs.), ACA of Nigeria, Late Alhaji Abdulkadir Ahmed, FCA. Zakari was Asukwo Joseph ITA, ACA inspired by Alhaji Ahmed’s brilliance, amiable personality and eloquence. Emmanuel NWOKEDIUKO, ACA He later discovered that Alhaji Ahmed was appointed Augustine OJEH, ACA to his position mainly because of his qualification and Efe OVRAWAH (Ms.), ACA experience as a Chartered Accountant. Having discovered this, the then young Isma’ila adopted Alhaji Ahmed as his Oyetunji Oyefemi OYELAMI, FCA role model and instantly made up his mind to become a Mariam Abosede TIAMIYU (Mrs.), ACA Chartered Accountant. Bichi Sule UMAR, FCA With dint of hard work and resilience, Zakari was admitted into the University to study Accounting. After he graduated and completed his compulsory National Youth Service Corps Editor (NYSC), he wasted no time in enrolling for ICAN professional Bunmi OWOLABI examination, which he passed in record time. Hence, the commencement of his journey to the pinnacle of his career. Deputy Editor In his interview with The Nigerian Accountant team Dayo KOWE comprising of Bunmi Owolabi (Editor) and Muyiwa Dare Assistant Editor (Assistant Editor), the President was eloquent in dealing Muyiwa DARE with issues raised. He spoke on national issues and insisted that all arms of government must make their financial Manager, Adverts statements public for the sake of transparency and integrity. Nkem JACOB He also spoke on the new pronouncement by International Federation of Accountants (IFAC), on Non-Compliance with Reporter Laws and Regulations (NOCLAR) which became effective Ruth IDUMUEKWU July 15, 2017 and steps the Institute has taken to adopt the new order and sensitise its members on it. You will also read in this edition some interesting articles Correspondence should be addressed to:- such as: The Unemployment Challenge: SMEs to the Rescue; Corporate Communications and Reworking Nigeria’s Value Orientation for Sustainable Marketing Directorate Growth; and The Role of Chartered Accountants in THE INSTITUTE OF CHARTERED Engendering Economic Growth. ACCOUNTANTS OF NIGERIA Under the health column, there is an extensive report on Plot 16, Professional Centre Layout, heart disease, its symptoms, diagnosis, cure and prevention. Idowu Taylor Street, Victoria Island. P.O. Box 1580, Lagos. Your comments on the various articles, news and other Tel: 09053847510, 09053847511 items published in this edition are welcome. Please write to: E-mail: [email protected] [email protected] or ICAN Website: www.icanig.org [email protected] THE NIGERIAN ACCOUNTANT 3 July/September, 2017 News/Events Non-Compliance to Laws and Regulation (NOCLAR) By ISMA’ILA MUHAMMADU ZAKARI, FCA he dynamic nature of business environment has brought accountants, including auditors, other professional accountants to the fore the need for professional accountants and in public practice, and professional accountants in organisations, Tprofessional accounting organisations to exhibit high level including those in businesses, government, education, and the of professionalism and due diligence in providing services to the Not-for-Profit Sector. The code plays a unique role in supporting public. The era of poor financial reporting is over as corporate the accountancy profession in acting in the public interest as, owners and other stakeholders now insist on having more reliable It addresses breaches of laws and regulations that deal with and credible financial reports from professional accountants and matters such as fraud, corruption and bribery, money laundering, auditors. tax payments, financial products and services, environmental As a Professional Accounting Organisation, ICAN is mandated protection, and public health and safety. to comply with all extant international standards relating to our profession and to educate our esteemed members and other Benefits and Importance of NOCLAR stakeholders including the government, the general public This standard not only raises the ethical bar for the global and business community about these standards and of any accountancy profession, but also: developments in the profession which would have impact on not i. Provides an opportunity for it to demonstrate its only on the work that accountants do or the businesses that we unflagging commitment to act in the public interest; serve but also to serve the public interest and for the benefit of ii. Reinforces the public interest role that professional the society at large. accountants play in stimulating more trustworthy and accountable organisations, and in helping to protect Introduction of a New Ethical Standards on stakeholders and the general public from substantial harm Non-Compliance with Laws and Regulations (NOCLAR) that may stem from breaches of laws and regulations; which Comes into Effect 15 July, 2017 iii.
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