(b) The illegal act must be done in furtherance of the agreement and participation by each of the accused person in the conspiracy. See ABU ISAH & ANOR V THE STATE, (2007) LPELR 3575 (CA). On the otherhand, by Section 26 (1) of the Corrupt Practices and other related Offence Act, 2000 provides:(a) Any person who attempts to commit any offence under this Act; (b) Does any act or preparatory to or in furtherance of the commission of any offence under this Act; or (c) Abets or is engaged in a criminal conspiracy to commit any offence under this Act, (d) Commits any offence under this Act, shall be guilty of an offence and shall on conviction, be liable to the punishment provided for such offence. Also in relation to conferring unfair advantage against the Defendants, section 19 of the Corrupt Practices and other Related Offences Act, 2000 provides:“Any public officer who uses his office or position to gratify or confer any corrupt or unfair advantages upon himself or any relation or associate of the public officer or any other public officer shall be guilty of an offence and shall on conviction be liable to imprisonment for five (5) years without option of fine.” The ingredients of the offence under section 19 of the Act are:(a) (b) (c) That the Defendants are public officers at the material time; That they used their position or office; They confer corrupt or unfair advantage upon themselves or their relations or other public officer or the relations of other public officer. 31