Martins Mustapha ABU holds a Ph.D Management (Finance) from the Nile University of Nigeria, Abuja. He also has an M.Phil (Management) from the same university. A holder of M.Sc (Accounting & Finance) from University of Northampton, MBA from University of Abuja and BSc from Uni of Maiduguri. He is a Fellow of both the Institute of Chartered Accountant of Nigeria (ICAN), and the Chartered Institute of Taxation of Nigeria (CITN). He is an associate of The Chartered Institute of Public Finance. He currently works as an Assistant Director in the Special Crimes Department, Federal Inland Revenue Service, Nigeria.