4 person graduated with a third class degree and not a second class lower degree. Thus, the accused fraudulently presented the said certificate/Statement of Result knowing full well that it bore “second class lower” which he did not graduate with, intending it to be acted upon by the complainant to employ him. The prosecution Counsel maintained that the accused person knew that the certificate he presented “told a lie”, yet he went ahead to present it in order for it to be acted upon. The fact that the accused person graduated with a third class degree is well within his knowledge. Thus, the conclusion to be drawn here is that the certificate or statement he presented indicating a class of degree other than the third class, points to the fact that he forged same. Accordingly, PW2 whose signature was purportedly on the statement of result and who was the Registrar of the University at the time material to this case testified that the signature is not hers. This, according to the prosecution was further corroborated by the evidence of the Forensic Examiner, PW3. From the forgoing, the prosecution Counsel submitted that, he has proved all the ingredients of the offence of forgery in count one and that none of the evidence of the prosecution witnesses were discredited through cross-examination. In proving that a document is forged, see AGWUNA VS A.G.F. (1995) 5 NWLR (PART 396) 418 AT 438 PARAGRAPHS F – G. The accused person also gained unfair economic advantage. He was employed based on his false document and has received salary from government based on same. This, according to the prosecution is a clear indication of his intention to defraud and to deceive. This also puts his act within the ambit of economic and Financial Crimes. The prosecution Counsel argued that the EFCC Act, 2004 empowers the Commission to investigate and prosecute cases under the Penal Code and indeed any other laws. According to the prosecution, SECTION 7 OF THE EFCC ACT, 2004 empowers the EFCC to enforce other laws and regulations relating to economic and financial crimes, including the Criminal Code and Penal Code. See SECTION 7 (2)(a)(e).