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It is of no doubt that banking institution plays a vital role not only in  mobilising and channeling financial resources but also as a veritable instruments of efficient payment system as well as implementing the monetary policies of any country. It is noted that banking is most unlike other firms of business, therefore the terrain is usually different. Banks have a social responsibility as their activities impinge on the well being of the economy. Given such a pivotal role in the economy, the need for an orderly, efficient and sound management of banks cannot be over emphasised. There are so many preconditions for the sound management of banking institution in Nigeria. However, this project work is concerned with the issues of ethics and professionalism as essential tools for banking business in Nigeria. To achieve this, necessary data will be gathered from codes of ethics and professionalism by Bankers committee, financial journals, founding of previous researchers on the issue, then primary source of data will be used to get facts from bank customers and staff. After a critically reviewed of the results of findings, some recommendations will be made like: flamboyance, extravagance and brazen display of wealth in the midst of widespread hunger and poverty in the land should be eschewed; the career bankers as well as bank workers have a duty to behave professionally by conducting their lifestyles and social profiles in such a manner that they do not in cure the public wrath and that the two regulatory bodies. The Central Bank of Nigeria (CBN) and the Nigeria Deposit Insurance Corporation (NDIC) should be adequately staffed to facilitate their examination more than once a year of the various banks.

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