External Auditors to the Nigeria National Petroleum Company Limited (NNPCL) and National Petroleum Investment Management Services (NAPIMS) on Tuesday declined to honour the Senate invitation to appear before it.

The Senate Committee on Public Accounts had invited the oil giant’s external auditors to appear before it on the strength of queries raised in audit reports of the affected agencies before 2023.

The external auditors, however, shunned the invitation as it premised its action on a subsisting litigation, submitting that it would be prejudicial for the Senate Committee to take action or make a pronouncement on an issue pending before the Court.

The External Auditors conveyed their position through a letter written by its solicitor, Afe Babalola (SAN) Chambers.

Checks revealed that peeved by the stance of the NNPCL External Auditors, the Senate Committee led by Senator Aliyu Wadada, had written a counter letter dated 15th May, 2025, asking the external auditors to appear before it on Tuesday, 20th May, 2025, unfailingly.

The committee in the letter titled: “Re: Special Legislative Inquiry on the External Auditors to NNPCL and NAPIMS” among others, told the external auditors that the scope of its work goes beyond the case before the court.

“That the Committee still stands on not being a party to any case that is between the External Auditors or the Court and cannot be sub-judice.

“That the external auditors have a duty of full disclosure of the claim in court, by furnishing the Committee of the Court process, so as to determine the involvement of the National Assembly or the Senate in the case on the subject of Sub-judice.

“Arising from the foregoing, the External Auditors to NNPCL and NAPIMS are advised to honour the appointment of 20 May, 2025 as earlier acknowledged, else the Committee would explore its Power to compel attendance”.

The external auditors, however, failed to appear before the committee but were represented by one of their solicitors, Oyetola Muyiwa Atoyebi (SAN).

He was, however, rebuffed as the Senate committee refused to allow him make any submission before it.

Speaking shortly with journalists, Atoyebi (SAN)said the external auditors noted that the auditors couldn’t appear before the committee to avoid subjudice.

“The committee had earlier been informed that the external auditors would not appear before it because issues to be deliberated upon are already in court and would amount to subjudice on their part to make any submissions on them.

“It is even subjudice for the committee itself to be holding session on issues being litigated against in the court of law.”