In a statement issued by the party through it National Publicity Secretary, Mr Yekini Nabena, APC described the call for a debate as ridiculous and laughable.
Buhari had earlier been challenged to a public debate on good governance by the main opposition PDP ahead of the 2019 general election.
The APC said: “A party whose administration placed the economy on life-support through its voodoo economics and fiscal recklessness, the PDP cannot be in a position to debate on good governance.
“We view this request by the PDP as another laughable example of its selective amnesia on the 16 years of locust it wrecked on Nigeria during its defunct rule.
“Perhaps the PDP needs to be reminded of the reason why Nigerians voted it out unanimously in 2015 to give way to a progressive administration.”
The APC stated that it has dedicated itself to rebuilding and re-branding the country right from it foundation since it assume power in 2015.
It added that the PDP in its desperation to position itself as the 2019 general election approached, cannot hoodwink Nigerians.