The constitution of the Federal Republic of Nigeria 1999 provides general code of conduct for public officers. The rendering of service by public servants must conform to prescribed code of conduct, which include:
1. A public officer shall not put himself in a position where his personal interest conflicts with his duties and responsibilities.
2a. A public officer shall not receive or be paid the emoluments of any public office at the same time as he receives or is paid the emoluments of any other public office.
b. Except where he is not employed on full time bases, engage or participate in the management or running of any private business, profession or trade excluding farming.
3. A public officer like the President, Vice president, Governor, Deputy Governor, Ministers, and commissioners, members of federal and state legislature shall not maintain or operate a bank account in any country outside Nigeria.
4a. 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 (i) A company owned or controlled by the government or (ii) Any public authority.
b. A retired public servant shall not receive any other remuneration from public funds in addition to his pension and the emolument of such one remunerative position.
5. They are prohibited from service or employment in foreign enterprises. This applies to the officers of president, Vice President, chief justice of Nigeria, Governor and Deputy Governor only.
6. A public officer shall not ask for or accept property or benefit 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. A public officer can only accept personal gifts or benefit from relatives or personal friends to such extent and such occasion as are recognized by custom.
7. Public officers like the president, Vice President, Governor, Deputy Governor, ministers, commissioners, permanent secretary or head of public corporation, University or other parastatal organization shall not accept a loan except from government or its agencies, a bank, building society, Mortgage institution or other financial institution recognized by law and 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 may subject to the rules and regulations of the body, accept a loan from such body.
8. 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 favour on the discharge in his favour of the public officers duties.
9. 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 or contrary to any government policy.
10. 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. Every public officer immediately after taking office and thereafter at the end of every four years and at the end of his term of office shall 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 eighteen 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 the code.
Any property or assets acquired by a public officer after any declaration required under the 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.
A public officer who does any act prohibited by this code through a nominee, trustee, or other agents shall be deemed ipso facto to have committed a breach of this code.