The Chairman of the Nigerian Bar Association, Owerri Branch, Dr. Mazi Udegbulem, has denied any misappropriation of the N100,000,000.00 released to the Branch by the Imo State Government, and has asked the Economic and Financial Crimes Commission to extend its investigation beyond his own tenure and examine every Branch account from inception.
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His response, dated 5 October 2026 and addressed to the Zonal Director of the Commission’s Awka Zonal Directorate, answers a petition filed on 30 September 2026 by a past Secretary of the Branch, Mr. Chinedu Agu, who invited the Commission to investigate allegations of criminal misappropriation and improper management of the grant.
Both documents bear the stamp of the Commission’s Awka Zonal Directorate.
“I Make This Petition In Good Faith”
The petition, written on the letterhead of Credo Legal, Solicitors and Notary Public, Owerri, is titled: “Petition inviting investigation into the alleged criminal misappropriation and mismanagement of the sum of N100,000,000.00 (One Hundred Million Naira) received by the Nigerian Bar Association, Owerri Branch, from the Imo State Government under the administration of Dr. Mazi Udegbulem, Chairman, NBA Owerri Branch.”
“I, Chinedu Agu, a former Secretary of the Nigerian Bar Association, Owerri Branch, and an active member of the Branch, respectfully invite the Economic and Financial Crimes Commission to investigate the allegations of criminal misappropriation and improper management of funds made against the Chairman of NBA Owerri Branch, Dr. Mazi Udegbulem, concerning the sum of N100,000,000.00 received by NBA Owerri Branch from the Government of Imo State,” it reads.
Agu stated his interest in the matter. “I make this petition in good faith and in the interest of accountability, transparency, and good governance within NBA Owerri Branch. As a former Secretary and an active member of the Branch, I have sufficient interest in the proper administration of the affairs of NBA Owerri Branch, particularly regarding the management of funds entrusted to the Branch and the need to ensure that such funds are applied strictly for the purposes for which they were provided.”
The Crisis, The Grant And The 26 September Meeting
The petition records that “there has recently been significant crisis within NBA Owerri Branch arising from allegations concerning the management and utilisation of funds received by the Branch from the Imo State Government.”
It states that the sum of N100,000,000.00 “was reportedly released by the Government of Imo State to NBA Owerri Branch on 24 August 2026.”
“Following concerns raised by members of the Branch, allegations were made against the Chairman, Dr. Mazi Udegbulem, bordering on the alleged misappropriation and improper utilisation of the said funds, which subsequently resulted in a purported impeachment proceedings against him by members of the Branch on 26 September 2026,” the petition states.
What The Chairman Is Said To Have Disclosed
The petition sets out the account the Chairman is reported to have given at that meeting.
“During the Branch meeting of 26 September 2026, the Chairman reportedly disclosed that the N100,000,000.00 received from the Imo State Government had been expended on various projects and activities amounting to N81,910,000.00, including: projects around the Bar Centre; logistics relating to the Annual General Conference (AGC); installation of air conditioners at the Bar Centre; sound system; chairs; enrollment of members in the National Health Insurance Scheme (NHIS); and repairs of the NBA bus.”
It then states the basis of the complaint. “However, there are concerns among members of NBA Owerri Branch regarding the completeness, accuracy, and transparency of the financial records presented, including the movement of funds, approvals, supporting documents, beneficiaries, and the actual application of the money.”
“In view of the seriousness of the allegations and the amount involved, I respectfully invite the EFCC, as the appropriate statutory agency, to independently investigate the matter and determine whether any offence of criminal misappropriation or other financial offences has been committed.”
The Seven Accounts
The petition lists seven accounts which it identifies as those of NBA Owerri Branch: a Branch Account and a Project Account, both with Zenith Bank; a Human Rights Account, also with Zenith Bank; a Welfare Account with Access Bank; a further Branch Account with Fidelity Bank; a Remuneration Account; and a New Remuneration Account.
TheNigeriaLawyer has withheld the account numbers set out in the petition.
The Eight Requests
Agu asked the Commission to take eight specific steps:
To investigate the allegations of criminal misappropriation made against the Chairman concerning the N100,000,000.00 received from the Imo State Government.
To obtain and examine the statements of account of all the Branch accounts listed.
To trace the complete financial trail of the funds from the point of receipt to all subsequent transactions.
To investigate all withdrawals, transfers, electronic payments, cheques and other financial movements connected with the funds.
To identify all persons involved in authorising, approving, processing, receiving or benefiting from transactions involving the funds.
To examine all supporting documents relating to the claimed expenditures, including invoices, receipts, contracts, payment vouchers and evidence of completed projects.
To determine whether the funds were applied for the purposes for which they were released, or whether any part of the funds was unlawfully diverted or misapplied.
And to take appropriate action against any person or persons found culpable after the conclusion of the investigation.
“An Institution Built Upon The Foundation Of Justice”
The petition closes with an appeal to the character of the Association.
“The Nigerian Bar Association is an institution built upon the foundation of justice, accountability, and the rule of law. Allegations involving the management of substantial public funds entrusted to a Branch of the Association require a transparent and independent investigation,” it states.
“I respectfully urge the Commission to investigate these allegations and take necessary steps in accordance with the law. I remain available to provide further information, documents, and assistance that may aid your investigation.”
It is signed by Chinedu Agu, Esq., described as Past Secretary, NBA Owerri Branch, and bears his Nigerian Bar Association seal.
PART TWO: THE CHAIRMAN’S RESPONSE
“I Categorically Deny Any Misappropriation”
The response, on the letterhead of the NBA Owerri Branch and dated 5 October 2026, is titled: “Re: Response to petition by Chinedu Agu, Esq. dated 30th September, 2026 alleging criminal misappropriation of N100,000,000.00 received from Imo State Government by NBA Owerri Branch and request for comprehensive investigation and tracing of relevant NBA Owerri Branch accounts from inception.”
“I, Dr. Mazi Udegbulem, Chairman, Nigerian Bar Association, Owerri Branch, respectfully respond to the above petition submitted at your office on the 30th day of September, 2026,” it opens.
Under the heading “The N100,000,000.00 Government Support,” the Chairman states: “At the outset, I categorically deny any misappropriation, diversion, conversion or personal use of any part of the N100,000,000.00 released by the Imo State Government to the Branch.”
“The entire sum was received into the official Branch account and utilised for Branch purposes, pursuant to Annual General Conference necessary logistics spendings, projects and expenditures duly considered and approved by the Branch Executive Committee.”
He states that the documents exist. “The supporting Invoices, receipts, payment records, approvals, contracts and evidence of completed works are attached as Annexures and are available for examination. I have no objection whatsoever to a forensic examination of the entire financial trail and I welcome a full investigation.”
“The Critical Date: 27th June, 2026”
The second section of the response is devoted to a date the Chairman says the petition overlooked.
“A material fact appears to have been overlooked in the petition. My administration assumed office on 27th June, 2026. We have therefore operated the relevant Branch accounts for barely three months,” he writes.
“Accordingly, it would be factually and forensically inappropriate to attribute historical transactions in accounts that existed and were operated before 27th June, 2026 to my administration without first establishing who made those transactions and under whose authority.”
The Accounts, Account By Account
Addressing the accounts individually, the Chairman states that with respect to a Zenith Bank account and an Access Bank account of the Branch, “my administration has made no personal or unauthorised withdrawals whatsoever since assuming office on 27th June, 2026.”
With respect to two further Zenith Bank accounts and an account with Fidelity Bank, he states that “all debits post 27th June, 2026 were for duly approved Branch projects with payment vouchers and approvals attached as Annexure.”
On the two remuneration accounts, he states: “There have been no debits for any purpose by my administration, save for statutorily mandated Power of Attorney refunds to beneficiaries as per schedule attached as Annexure, as well as the sum of N12,000,000.00 and N6,421,045.00 only which we moved to our Project account with Zenith bank, being 2% of our administrative charge from the power of attorney payments.”
He adds: “These accounts were opened and operated by previous administrations before my administration.”
“I therefore respectfully invite the Commission, in the interest of a complete and impartial investigation, to examine the accounts from inception and not merely from the date of my assumption of office.”
The Counter-Request, And Six Named Administrations
Under the heading “Request for comprehensive investigation and tracing from inception,” the Chairman asks the Commission to “obtain and examine the relevant account statements, mandates, withdrawal instruments, transfers, cheques, approvals and supporting documents covering the entire period from inception.”
“For ease of reference,” he writes, “the successive officers who previously operated the relevant Branch accounts include” — and he lists six:
S.C. Imo, SAN, 2014 to 2016; L.U.N. Nwakaeti, Esq., 2016 to 2018; D.O. Nosike, Esq., 2018 to 2020; Nze J.I. Ogamba, Esq., 2020 to 2022; D.U. Alinnor, Esq., 2022 to 2024; and Chief Chris Ihentuge, 2024 to 2026, whom he describes as the immediate past administration.
He is explicit that no accusation is intended against any of them.
“This is not an attempt to shield any person. On the contrary, it is a request for the same level of scrutiny to be applied to every administration that operated the accounts, so that the investigation is determined by evidence rather than by the date on which a petition was filed.”
“All Relevant Branch Records Are Available”
On documents and cooperation, the Chairman states: “All relevant Branch records, including minutes of Executive Committee meetings, approvals, invoices, receipts, payment vouchers, contracts, bank statements and evidence of executed projects, are available and are hereby produced as Annexures.”
“I shall produce any further documents upon request. I am equally prepared to honour any invitation and provide every information within my possession necessary to assist a dispassionate investigation.”
“Completely Unfounded”
In his conclusion, the Chairman writes: “The allegation that I personally misappropriated or diverted the N100,000,000.00 is completely unfounded.”
“I have no fear of scrutiny and no objection to a comprehensive forensic examination of the Branch accounts. If there has been any financial impropriety, the responsible person should be identified by the evidence, irrespective of the administration under which the transaction occurred.”
He asks the Commission to treat his reply as itself a petition. “I therefore respectfully urge the Commission to treat this response as also constituting a request for a comprehensive investigation and tracing of the relevant NBA Owerri Branch accounts from inception, including the periods preceding my administration.”
“I trust that the Commission’s investigation will ultimately establish the true financial trail and the identity, if any, of persons responsible for any transaction requiring explanation.”
The response is signed by Dr. Mazi Udegbulem, Esq., as Chairman, under the Branch stamp dated 5 October 2026, and encloses six annexures:
Annexure A, his letter of assumption of office of 27 June 2026; Annexure B, the bank mandate and change of signatories; Annexure C, bank statements from 27 June to 30 September 2026; Annexure D, minutes of Executive Committee meetings approving projects from the N100 million; Annexure E, invoices, receipts, contracts and payment vouchers; and Annexure F, a schedule of Power of Attorney refunds.
The letter was copied to the President of the Nigerian Bar Association and to the Body of Senior Advocates of Nigeria, Imo State Chapter, through the Secretary of the Body’s Imo State chapter.
The Branch’s Executive Committee is listed on the letterhead as Dr. Mazi Udegbulem, Chairman; Dr. Ekezie Onumajulu, Vice Chairman; Ikenna Ujah, Secretary; Olachi Madonna Anosike, Treasurer; Kelechi Ogugbuaja, Financial Secretary; Chinenye Akah, Social Secretary; Chiamaka Nwaogaraku, Welfare Secretary; and Chimere Okoronkwo, Publicity Secretary.
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