THE NIGERIA FILES
The $40 Million File · Part 6 of 7 · The road to 2027

Why This Month

One petition and one press conference in twelve days, four months before the vote. The man who gave the press conference was appointed by the President to chair a federal board, and a published list of the President’s campaign council, released seventeen days earlier, includes his name. He said he was speaking only for himself.

Graphic titled ‘I am not speaking for the APC’, dated 8 September 2026, Buhari House, Abuja. Three roles attached to the man who asked the EFCC and other agencies to investigate Atiku Abubakar. Position one: Chairman, NYSC Governing Board, a federal appointment by President Tinubu announced January 2025. Position two: Zonal Secretary, Stakeholders’ Mobilisation, South-South, as listed on a published roster of Tinubu’s 2027 Presidential Campaign Council, 22 August 2026. Position three: private citizen, quoting Eta: ‘I am not speaking for the APC and I am certainly not speaking for the PCC. The PCC has not even been inaugurated. I am speaking as Ntufam Hilliard Eta, a citizen of Nigeria.’ Timeline: 27 August 2026, a former member of the House of Representatives, through his lawyers, petitions the EFCC to reopen the case; 1 September, the petition is received at the EFCC chairman’s office; 8 September, Eta calls on the EFCC and other relevant law-enforcement agencies to investigate, and to prosecute if the evidence supports it; 10 September, no public response from the agencies found, no charge, no confirmed case file. Footnote: Nigerians vote on 16 January 2027; the allegations the petition relies on date back to an EFCC report of 2006.
Three roles attached to one man, and the twelve days around his press conference. The campaign-council role is taken from a published list we could not confirm against an official copy.Graphic: The Nigeria Files

The clock is the first thing.

Nigerians used to be able to say “2027” the way you say a distant year. That stopped in February, when INEC brought the timetable forward under the new Electoral Act 2026. The presidential election is on Saturday 16 January 2027. Governorship elections follow on 6 February. Presidential campaigning formally opened on 19 August.

So when the 2010 file came back this month, it did not come back two years out. It came back four months out, in the opening weeks of a campaign, against a candidate who had won his party’s primary fifteen weeks earlier.

Twelve days, one petition

  • 27 August 2026Ehiozuwa Johnson Agbonayinma, a former member of the House of Representatives for Egor/Ikpoba-Okha in Edo State, petitions the EFCC through his counsel, Hannibal Egbe Uwaifo of Sagitarian Law Firm. The letter asks the commission to reopen and prosecute the matters set out in a 2006 EFCC report and the 2010 United States Senate report, and gives it fourteen days, failing which, it says, “our further instruction is to take legal action against your commission.”
  • 1 September 2026The letter is received at the office of the EFCC chairman, according to the commission’s receiving stamp.
  • 4–5 September 2026The petition is publicised. Atiku’s camp answers it on 4 September.
  • 8 September 2026Ntufam Hilliard Eta holds a press conference in Abuja and calls on the EFCC and other law-enforcement and anti-corruption agencies to investigate Atiku Abubakar and prosecute him if the evidence supports it.

Some early coverage treated the law firm’s letter and the former lawmaker’s petition as two separate demands. They are one document. Its two dates are both correct: it is dated 27 August and was received on 1 September, which is the date Eta cited and the date given in the first part of this series.

Nor do the petition and the press conference come from unconnected quarters. Arise News describes Agbonayinma as a member of the All Progressives Congress, and Leadership reports that he once served as a member of the Code of Conduct Bureau. Eta is a former national vice chairman of the same party.

A petition and a press conference, inside twelve days, after sixteen years in which the same material never reached a verdict. Nigerians are entitled to wonder what changed in the evidence.

Nothing did. What changed was the calendar.

Where Eta was standing

This is the fact that decides how you read the whole episode, and none of the reports of his press conference that we reviewed mentions it.

Eta held his press conference at Buhari House, the national secretariat of the All Progressives Congress in Abuja. Dismissing suggestions that the party or its campaign was behind the move, he said:

“I am not speaking for the APC and I am certainly not speaking for the PCC. The PCC has not even been inaugurated. I am speaking as Ntufam Hilliard Eta, a citizen of Nigeria.”Ntufam Hilliard Eta, 8 September 2026, as reported by New Telegraph

The PCC is the Presidential Campaign Council. The published list of its members includes him.

On 22 August 2026, seventeen days before the press conference, the Presidency released the membership of Tinubu’s 2027 campaign council, chaired by the President himself, with Senator Abdulaziz Yari as Director-General and Imo State Governor Hope Uzodimma as Secretary. A full list published the same day by the news site NewsclickNG, which says the document runs to 223 entries, names Ntufam Hilliard Eta as Zonal Secretary for Stakeholders’ Mobilisation, South-South. The versions carried by Vanguard, Blueprint, Sahara Reporters, Legit.ng and The Sun, which set out the principal officers, do not include his name, and we have not been able to check the full list against an official copy. The appointment therefore rests, on the record we can verify, on that one published list. Eta did not say he was not a member; he said the council had not been inaugurated.

He also chairs the Governing Board of the National Youth Service Corps, a federal appointment made by President Tinubu and announced on 24 January 2025. Sahara Reporters has described him as a “staunch loyalist of President Tinubu”. In a statement reported on 1 July welcoming the Federal Executive Council’s reform of the NYSC, Eta said Tinubu was “the boldest president to have presided over the affairs of our country in terms of confronting long-standing national challenges with decisive action.”

So the sequence is: a man named on a published list of the President’s re-election campaign council, appointed by the President to chair a federal board, stands inside the ruling party’s national secretariat, four months before the election, and asks the anti-corruption agencies to investigate the ADC’s presidential candidate, while stating that he is speaking as a private citizen.

His disclaimer may be entirely sincere. He has criticised his own party’s internal processes: “We need to reform our party; what happened to the PDP will happen to us,” he told The Sun in an interview published in August, arguing that the APC has failed to institutionalise a proper internal democratic process. He is a genuine internal critic, not a puppet.

But sincerity is not the test. The question is what it looks like, and what it looks like is not close.

The state of the race

Both principals are formally in the field.

Tinubu was returned as APC candidate on 23 May 2026 in a direct primary across 8,809 wards, by 10,999,162 votes to Stanley Osifo’s 16,504. The party formally unveiled Vice President Kashim Shettima as his running mate again on 10 July, ending months of speculation that he might be replaced over concerns about the Muslim–Muslim ticket.

Atiku won the ADC presidential primary on 27 May 2026 with 1,846,370 votes, ahead of Rotimi Amaechi on 504,117 and Mohammed Hayatu-Deen on 177,120. The ADC named Amaechi as his running mate on 15 June. Atiku is 79, and turns 80 on 25 November 2026, seven weeks before the poll. He has sought the presidency many times before, and he has said this run is his last: “No, I have said it before, right from this election, I will not contest again,” he said in a Hausa-language interview in August, as reported by Legit.ng.

And the opposition is split. Peter Obi did not contest the ADC primary. He is the presidential candidate of the Nigeria Democratic Congress, with Rabiu Kwankwaso as his running mate. INEC registered the NDC in February 2026 on the strength of a December 2025 judgment of the Federal High Court in Lokoja; on 26 June 2026 the same court set that judgment aside pending a fresh hearing. The NDC says it has not been deregistered and has gone to the Court of Appeal, so its registration remains under legal challenge. A summit of opposition parties convened by the G100 group at the Yar’Adua Centre in Abuja on 31 August drew the SDP’s candidate Adewole Adebayo and the PRP’s Donald Duke; Vanguard reported that Atiku, Obi and the APM’s Seyi Makinde were absent. Obi told Arise on 10 September that any alliance is now a matter for the parties: “It’s no longer me or him.”

That split is the opposition’s central problem. It is also the reason Atiku’s argument that he is the threat requiring neutralisation is weaker than it looks: on the published sentiment data, he is not even the strongest opposition candidate. SBM Intelligence’s first Voter Sentiment Tracker, published in June from a survey conducted in May, put national vote intention at NDC 57.4 per cent, APC 11.3 and ADC 10.3. But it polled 829 people, it was not weighted against voter registration or demographic data, and SBM itself describes its findings as a snapshot of opinion rather than a forecast. In a country where turnout in 2023 was about 27 per cent, treat it as a mood reading and nothing more.

The pattern Atiku is pointing at

His camp’s case is not made of nothing. Consider who has been investigated or detained by the anti-graft agencies since the ADC coalition formed in July 2025.

  • Nasir El-RufaiThe former governor of Kaduna and an ADC member presented himself to the EFCC on 16 February 2026 in answer to an invitation. After two nights there he was taken into the custody of the ICPC, which says it arrested him on or about 18 February, and apart from a brief release in March to attend his mother’s funeral rites he has been held since. The ICPC has charged him with ten counts at the Federal High Court in Kaduna and nine counts at the Kaduna State High Court; he denies all the allegations. On 14 April the Federal High Court granted him bail of ₦200 million with two sureties in like sum, but ordered that he stay in ICPC custody until the conditions are met, and he remains in custody. As of 4 September he had been detained for 200 days. In a separate wiretapping case brought by the DSS in Abuja, his no-case submission is due on 22 September, inside the campaign.
  • Abubakar MalamiBuhari’s Attorney-General, now the ADC’s governorship candidate in Kebbi, was detained by the EFCC on 8 December 2025. On 18 December 2025 an FCT High Court dismissed his application for bail, according to the EFCC’s lead counsel. He is now on trial on EFCC money-laundering charges involving ₦8.7 billion, which he denies.
  • Aminu TambuwalThe former governor of Sokoto was detained by the EFCC on 11 August 2025 over alleged cash withdrawals of ₦189 billion and released on administrative bail the next day.
  • David MarkThe ADC’s national chairman was the subject of a claim by his party in August 2025 that the EFCC had started “excavating all the files” from his tenure as Senate President, which ended in June 2015, more than ten years earlier.
  • Emeka IhediohaThe EFCC sought information from Imo State officials about his governorship of Imo State, which lasted seven months and ended when the Supreme Court removed him in January 2020.

None of these has produced a conviction. Several have produced no public charge at all.

Then there is the mirror image, which Nigerians know by heart and which the investigative outlet FIJ catalogued in April 2025. Godswill Akpabio joined the APC on 8 August 2018 with a ₦108.1 billion EFCC probe of his governorship open behind him; the commission said the next day that the probe was not over, then went quiet, and he became a minister and later Senate President. Musiliu Obanikoro, arrested in 2016 over ₦4.7 billion from the office of the National Security Adviser, joined the APC a year later while his case dragged on. Peter Nwaoboshi joined the APC a week after his acquittal in June 2021; the EFCC won a conviction on appeal the following year, and FIJ records that he later secured another acquittal at the Supreme Court. Orji Uzor Kalu crossed to the APC during his trial, was convicted in December 2019, and was freed five months later when the Supreme Court set the judgment aside on a technicality without acquitting him; he went on to serve in the Senate. And Ifeanyi Okowa, Atiku’s own running mate in 2023, was arrested by the EFCC in November 2024 over the alleged diversion of ₦1.3 trillion of Delta State’s 13 per cent derivation fund and defected to the APC in April 2025. Six months later the EFCC’s director of legal and prosecution, Sylvanus Tahir, said publicly that the case was “still undergoing investigation”, adding: “There’s no attempt or intention anywhere to shield anybody on account of switching parties — certainly not under this chairman.”

That last statement is worth noticing precisely because the question had to be put to the commission at all.

The government’s answer, which is better than its critics allow

The EFCC’s position has been consistent and it is not absurd.

Its spokesman, Dele Oyewale, rejecting the ADC’s complaints on 12 August 2025: “There is no sacred cow, protected interest or partisan consideration in the investigation and prosecution of corruption.” And: “Every corruption allegation deserves to be investigated, and there is no constraint of time and season in criminal investigations.”

The same statement quoted the chairman, Ola Olukoyede, appointed by Tinubu and confirmed by the Senate in October 2023, making the sharper version of the argument:

“If I am not condemned for investigating both former and serving strong ruling party governors and ministers, I should not be condemned for also investigating opposition figures.”Ola Olukoyede, EFCC chairman, as quoted in the commission’s statement of 12 August 2025

That deserves to be taken seriously. Malami served as Attorney-General in an APC government. The commission says serving and former ruling-party governors and ministers have been investigated. Olukoyede said on 31 August 2026 that more than forty EFCC staff had been dismissed for corruption and financial malpractice during his tenure, and that more than five of them were being prosecuted. When Bala Mohammed, the Bauchi governor, accused political opponents of using the commission against him, the EFCC answered on 2 January 2026 that “no political office holder is in a position to influence the investigative activities of the commission.”

And the deeper point stands: if a corruption allegation may not be raised while an election is coming, and Nigeria has an election every four years, then the window in which any powerful person may be investigated shrinks towards nothing. “You are only saying this because of the election” is a defence that, applied consistently, immunises the entire political class permanently.

The sentence that undoes both sides

And then, on 6 September, Leadership published something small that does more damage than any petition.

An unnamed EFCC source told the paper that the commission “is not likely to look into the petition because of its closeness to the 2027 election.” Another said: “Let’s wait and see. But there is nothing indicating that the commission is looking into the case at the moment.” The paper recorded that several messages and phone calls to EFCC officials had not been answered.

That is anonymous sourcing and should be weighed as such. But take it at face value for a moment and look at what it means.

It means the commission’s own people understand exactly what Atiku understands: that a case opened four months before a vote will be read as a campaign instrument no matter how sound its contents. It means the proximity of an election does not merely give the accused a defence; it gives the agency a reason to do nothing at all.

Which is the trap, and it closes from both ends.

Investigate now and you are a weapon. Investigate later and there is no later.

The file has been waiting since 2010 for a moment that is neither too close to an election nor too far from anyone’s interest, and no such moment has ever arrived.

As of today, 10 September 2026, we have found no public response from any agency. Not the EFCC, not the ICPC, not the Code of Conduct Bureau. No charge. No confirmed case file. No statement.

What the two men are actually doing

Atiku’s answer to Eta came on 9 September, through his media aide Paul Ibe:

“When an incumbent government begins to feel politically threatened, the institutions of state suddenly become intensely interested in its opponents.”Paul Ibe, media aide to Atiku Abubakar, 9 September 2026

Five days earlier, on 4 September, answering the petition in a statement issued by his aide Phrank Shaibu, Atiku said: “A petition is not a conviction, an acknowledgement stamp is not evidence of guilt, and repetition cannot magically become a judgment of court.” And: “Anyone with credible evidence against me should bring it out and test it before the law.”

That challenge is safe to issue, and he knows it is safe. Nobody is likely to test it before the law in the next four months. What he is buying is not exoneration; it is the framing, that the file is a weapon rather than a record.

Whatever Eta intends, a demand made four months before a vote, to agencies that have held the same material for years, is unlikely to produce a prosecution. What it reliably produces is a fortnight of headlines with the words Atiku and EFCC in the same line, at the exact moment voters begin paying attention.

Both men are using the file. Neither has done anything that would bring it to a verdict. That is the whole business model of Nigerian anti-corruption politics, and it is why nothing in this story has moved in sixteen years.

Next in this seriesNothing Will Happen. Here Is Exactly How Nothing Happens.

Sources

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The allegations described here are allegations. No agency has confirmed that any investigation of Atiku Abubakar is currently open, and he has consistently denied wrongdoing. Individuals named as under investigation in this article have not been convicted of the matters described.