Wednesday, July 22, 2026

Court upholds suit against INEC over refusal to publish audited accounts of political parties

The court granted the motion for leave and adjourned the substantive suit against INEC until November 8, 2023, for hearing.

• October 25, 2023
The Independent National Electoral Commission (INEC)
The Independent National Electoral Commission (INEC) used to illustrate story.

The Akure Division of the Federal High Court in Ondo State has granted Femi Emodamori, a legal practitioner, leave to apply for an “Order of Mandamus” to compel the Independent National Electoral Commission (INEC) to publish the 2021 and 2022 audited financial statements of all registered political parties in the country.

Justice T. B. Adegoke, the Federal High Court judge who granted the leave on Wednesday, also compelled INEC to publish a separate audited 2023 election-related income and expenses of all the political parties.

The leave granted by the Federal Court was a sequel to the suit filed against the electoral body by Mr Emodamori over its failure to publish the 2021 and 2022 audited annual financial statements, including the audited 2023 election expenses of all the political parties.

Mr Emodamori had given INEC a 14-day ultimatum in August to publish the aforementioned years’ audit report and also provide him with the certified true copies.

He maintained that his suit against INEC was in line with Section 225 (1)-(2) and Paragraph 15(d) of Part 1 of the Third Schedule to the 1999 Constitution, Section 89 (3)-(8) of the Electoral Act, 2022, and Section 1(1) of the Freedom of Information Act, 2011.

However, in his ruling on Wednesday, Mr Adegoke held that Mr Emodamori’s motion has sufficiently disclosed that INEC has a public duty under Section 225 (1)-(2) and Paragraph 15(d) of the Constitution of the Federal Republic of Nigeria, 1999 (as amended), and Section 89 (5)-(8) of the Electoral Act, 2022, to publish the audited accounts of the parties.

The Federal High Court judge also held that the legal practitioner has disclosed a sufficient legal interest in having the audited accounts of the parties published.

The court granted the motion for leave and adjourned the substantive suit against INEC until November 8, 2023, for a hearing.

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