commission of the offence is not necessary to ground a conviction for the offence. All that is necessary is a meeting of the mind to commit an offence and this meeting of the mind need not be physical. ODIDO VS STATE (1995) 1 NWLR (Pt. 369) Page 88 at 93 – 94. The Prosecution in prove of it case, called six (6) witnesses who gave evidence and tendered various documents as Exhibits. PW1 (Detective Adariko Michael testified to the effect that he came to know the 1st accused person through a petition written on behalf of Mrs. Christiana Adetola Makanjuola (PW3). It is his testimony before the court that an investigation activities were sent to the Corporate Affairs Commission to verify the status of the two companies involved in the allegation. FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 29