Key points
- The Corporate Affairs Commission (CAC) will begin enforcing statutory disclosure requirements for company business letters from Aug. 1, 2026.
- Companies must include details of their directors, company registration number and registered address on official business letters.
- The enforcement is based on provisions of the Companies and Allied Matters Act (CAMA) 2020.
- The commission warns that companies that fail to comply will face sanctions.
Main story
The Corporate Affairs Commission (CAC) has announced that it will begin full enforcement of statutory requirements governing information that companies must display on their business letters from Aug. 1, 2026.
In a public notice issued on July 7, the commission said the action would apply to all companies registered under the Companies and Allied Matters Act (CAMA) 2020 and earlier laws replaced by the Act.
According to the CAC, the enforcement is based on Sections 304(1), 304(2) and 729(1)(c) of CAMA, which prescribe the information companies are required to include in official business correspondence.
The commission said every company’s business letters must clearly display its registered name, registration number and registered office address.
In addition, the names of all directors must be disclosed, including their present forenames or initials and surnames. Where applicable, former names must also be stated, while directors who are not Nigerians must have their nationality indicated.
The CAC warned that companies that fail to comply with the requirements after the enforcement date would be subject to the sanctions provided under the law.
It said the initiative forms part of efforts to strengthen transparency, accountability and regulatory compliance within Nigeria’s corporate sector.
The issues
Business letter disclosure requirements are intended to improve corporate transparency by ensuring that customers, investors, regulators and the public can easily identify companies and their directors. The provisions have existed under CAMA but have not been fully enforced.
What’s next
Companies have until Aug. 1, 2026, to ensure their letterheads and other business correspondence comply with the disclosure requirements before enforcement and possible sanctions begin.
Bottom line
The CAC’s planned enforcement signals a renewed push to improve corporate transparency by ensuring companies fully comply with statutory disclosure obligations under CAMA.
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