By Annette Ikponmwonba | August 31, 2026
Key Points
- The Board of Directors of Access Holdings Plc approved the Group’s audited interim financial statements for the half-year ended June 30, 2026.
- The approval was granted at a board meeting held on August 27, 2026.
- The financial statements will now undergo the required regulatory approval process by the Central Bank of Nigeria.
- Access Holdings said it will publish the audited H1 2026 results on the Nigerian Exchange Limited after receiving CBN approval.
- The company remains in a closed period until 24 hours after the audited financial statements are released to the public.
- Directors, insiders and their connected persons are prohibited from trading in Access Holdings securities during the closed period.
- The process reflects the group’s focus on regulatory compliance, corporate governance and transparency.
Main Story
The Board of Directors of Access Holdings Plc has approved the Group’s audited interim consolidated and separate financial statements for the half-year ended June 30, 2026, The approval was given at a board meeting held on August 27, 2026, marking an important stage in the financial institution’s 2026 financial reporting process.
Access Holdings said the financial statements will now proceed through the required regulatory process, including review and approval by the Central Bank of Nigeria before they are released to the investing public, According to the company, the approval by the board clears the way for the final regulatory stage of its mid-year financial reporting.
The group said that following receipt of the CBN’s approval, it will publish the audited financial statements through the Nigerian Exchange Limited and make them available to shareholders, investors and other stakeholders through its established communication channels, The development is significant for investors and shareholders who are awaiting the group’s half-year financial performance and further information about its operations during the first six months of 2026.
Access Holdings said the process demonstrates its commitment to strong corporate governance, regulatory compliance and transparent communication with stakeholders, The group operates across Africa and international markets and has continued to position itself as a diversified financial services organisation.
The Issues
The major issue surrounding the financial statements is the completion of the regulatory approval process before their public release, Although the Access Holdings board has approved the statements, the results cannot proceed to their full public release until the necessary regulatory processes are completed.
The CBN’s review is particularly important because of the regulatory requirements applicable to financial institutions operating within Nigeria’s banking sector, Investors will also be watching the eventual results for information on the group’s revenue, profitability, asset quality, capital position and performance across its different businesses.
Another issue is the restriction on insider trading during the closed period, Access Holdings confirmed that, in accordance with the NGX Issuers’ Rules, the company will remain in a closed period until 24 hours after the audited financial statements are released to the public.
This means directors, insiders and their connected persons are prohibited from dealing directly or indirectly in the company’s securities during the restricted period, The restriction is designed to prevent individuals with access to price-sensitive information from trading ahead of the public release of the financial results.
What’s Being Said
Access Holdings said the audited financial statements were considered and approved by its board at the August 27 meeting, The company stated that the statements would now proceed through the required regulatory process, including CBN approval, Access Holdings also emphasised its commitment to strong governance, regulatory compliance and transparent engagement with stakeholders as it continues to build what it described as a more connected and resilient financial services group, The company further confirmed that the closed-period restrictions would remain in force until 24 hours after the audited financial statements are made public.
What’s Next
The immediate next step is the submission and completion of the CBN’s review and approval process, Once regulatory approval is obtained, Access Holdings is expected to release its audited H1 2026 financial statements to the Nigerian Exchange Limited and other stakeholders, Investors will then be able to assess the group’s financial performance for the first half of the year and compare its results with previous reporting periods, The lifting of the closed period will also occur 24 hours after the public release of the audited financial statements, allowing eligible insiders to resume trading subject to applicable rules.
Bottom Line
Access Holdings has completed the board-level approval of its H1 2026 audited financial statements and is now awaiting the required regulatory clearance from the CBN, The eventual publication of the results will give shareholders and investors a clearer picture of the group’s financial performance in the first half of 2026, while the continued closed period ensures that insiders cannot trade on unpublished price-sensitive information.
