The Code of Conduct for Public Officers listed in the Fifth Schedule of the 1999 Constitution as amended, Part 1, paragraphs 1 to 14 are as follows:
1.Â Â Â Â Conflict of Interest - A public officer shall not put himself in a position where his personal interest conflicts with his duties and responsibilities.
2. Restriction on Specified Officers - A public officer shall not:
(a) receive or be paid the emoluments of any public office at the same time as he receives or is paid emoluments of any other public office; or
(b) except where he is not employed on full time basis, engage or participate in the management or running of any private business, profession or trade; but nothing in this sub-paragraph shall prevent a public officer from engaging in farming.
3.Â Prohibition of Foreign Accounts - The President, Vice President, Governor, Deputy Governor, Ministers of the Government of the Federation and Commissioners of the Governments of the States, members of the National Assembly and the Houses of Assembly of the States, and such other public officers or persons as the National Assembly may by law prescribe shall not maintain or operate a bank account in any country outside Nigeria.
4. Prohibition of Retired Public Officers from accepting more than one
remuneration position - A public officer shall not, after his retirement from public service and while receiving pension from public funds, accept more than one remunerative position as Chairman, Director or employee of -
(a) a company owned or controlled by the government; or
(b) any public authority.
A retired public servant shall not receive any other remuneration from public funds inÂ addition to his pension and the emolument of such one remunerative position.
5. Prohibition of certain retired Public Officers from employment in foreign enterprises. This paragraph applies to the offices of President, Vice-President, Chief Justice of Nigeria, Governor and Deputy Governor of a State.
6.Â Prohibition against accepting any gifts or benefits â€“ (1) A public officer shall not ask for or accept property or benefits of any kind for himself or any other person on account of anything done or omitted to be done by him in the discharge of his duties.
(2) For the purposes of sub-paragraph (1) of this paragraph, the receipt byÂ a public officer of any gifts or benefits from commercial firms, business enterprises or persons who have contracts with government shall be presumed to have been received in contravention of the said sub-paragraph unless the contrary is proved.
(3) A public officer shall only accept personal gifts or benefits from relatives or personal friends to such extent and on such occasions as are recognized by custom; provided that any gift or donation to a public officer on any public or ceremonial occasion shall be treated as a gift to the appropriate institution represented by the public officer, and accordingly, the mere acceptance or receipt of any such gift shall not be treated as a contravention of this provision.
7. Restriction on Loans, Gifts or Benefits to certain Public Officers - The President or Vice-President, Governor or Deputy Governor, Minister of the Government of the Federation or Commissioner of the Government of the State, or any other public officer who holds the office of a Permanent Secretary or head of any publicÂ corporation, university, or other parastatal organization shall not accept:
(a) a loan, except from government or it's agencies, a bank, building society,
mortgage institution or other financial institutions recognized by law, and
(b) any benefit of whatever nature from any company, contractor; or businessman, or the nominee or agent of such person; provided that the head of a public corporation or of a university or other parastatal organization may, subject to the rules and regulations of the body, accept a loan from such body.
8. Prohibition against offering any property, gift, benefit or bribe - No person shall offer a public officer any property, gift or benefit of any kind as an inducement or bribe for the granting of any favor or the discharge in his favour of the public officer's duties.
9. Abuse of office - A public officer shall not do or direct to be done, in abuse of his office, any arbitrary act prejudicial to the rights of any other person knowing that such act is unlawful.
10. Prohibition against membership of societies - A public officer shall not be a member of, belong to, or take part in any society the membership of which is incompatible with the functions or dignity of his office.
11.Â Declaration of Assets - Subject to the provisions of this Constitution, every public officer shall within three months after the coming into force of this Code of Conduct or immediately after taking office and thereafter :
(a) at the end of every four years; and
(b) at the end of the term of office;
submit to the Code of Conduct Bureau a written declaration of all his properties, assets and liabilities and those of his unmarried children under the age of 18 years.
Any statement in such declaration that is found to be false by any authority or person authorized in that behalf to verify it shall be deemed to be a breach of this Code.
Any property or assets acquired by a public officer after any declaration
required under this Constitution and which is not fairly attributable to income, gift or loan approved by this Code shall be deemed to have been acquired in breach of this Code unless the contrary is proved.
12. Allegation of breach of Code - Any allegation that a public officer has committed a breach of or has not complied with the provisions of this Code shall be made to the Code of Conduct Bureau.
13. Agents and Nominees - A public officer who does any act prohibited by this Code through a nominee, trustee or other agent shall be deemed ipso facto to have committed a breach of this Code.
14. Exemptions - In its application to public officers -
(a) members of legislative houses shall be exempted from the Provisions of paragraph 4 of this Code; and (b) the National Assembly may by law exempt any cadre of public officers from the provisions of paragraph 4 and 11 of this Code if it appears to it that their position in the Public Service is below the rank which it considers appropriate for the application of the provisions.