The law is that where a document was used as an intermediate step in the scheme of fraud in which the accused is involved, if it shown that such a document, was false and was presented or uttered by an accused person in order to gain an advantage, an irresistible inference exists that either the accused forged the document with his own hand or procured someone to commit the forgery. It is therefore immaterial who actually forged a document so long as an accused person is a party to the forgery.
— J.H. Sankey, JCA. Brila Energy Ltd. v. FRN (2018) – CA/L/658CA/2017