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Summary of FindingsThis study found that the Code of Conduct Tribunal is established with the primary duty of fighting white collar crimes in public offices in Nigeria. Also, in terms of fighting white collar crimes in Nigeria, not much has been achieved in reality. In addition, the powers and functions of the Code of Conduct Tribunal in fighting financial crimes in public offices in Nigeria are significantly influenced by the Presidency and in discharging its duties, the Code of Conduct Tribunal is often influenced by political expediency by way of political witch-hunt of real and perceived political opponents who are persecuted rather than being prosecuted.