Isaac Ibikunle, in his article, Nigeria’s Proceeds of Crime (Recovery and Management) Act 2022: A Review of Key Provisions and Issues Arising, examines Nigeria’s recently enacted Proceeds of Crime (Recovery and Management) Act 2022. The statute, which is the first of its kind in Nigeria, makes comprehensive provisions for forfeiture and management of properties suspected to be proceeds of crime. With the aid of primary and secondary sources as well as comparative analysis, Ibikunle chronicles the checkered history of recovery and management of proceeds of crime in Nigeria prior to the statute, including spotlighting the legal challenges which characterised the period; examines the key and novel provisions of the statute and its impact on the existing laws as well as on the interests of secured lenders and other third parties; and addresses the gaps in the statute and the potential legal controversies that may arise during implementation.