Nigeria: Accounting and Audit

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Embracing Hybrid Auditing Models For Better Client Satisfaction In 2024

In the early part of this decade, the global landscape was revolutionized by the COVID-19 pandemic which led to a change in companies' business strategy. The pandemic forced the organizations to switch to remote work.

Nigeria Accounting

M

Forvis Mazars

Impact Of International Auditing Standards On Less Complex Entities

Discover the impact of International Standards on Auditing (ISA) on Less Complex Entities (LCEs), and explore the key benefits for stakeholders.

Nigeria Accounting

M

Forvis Mazars

Legal Audit As A Crucial Response To The Legal And Financial Uncertainties Faced By Organisations In The 21st Century

Law is one of the most vital factors affecting businesses. Legal audit basically aids the compliance of companies with existing laws that regulate the conduct of their businesses.

Nigeria Accounting

TA

Tope Adebayo LP

The Federal Reporting Council Of Nigeria Introduces Mandatory Audit Firm Rotation In Public Companies (Joint Audit)

Principle 20 of the Nigerian Code of Corporate Governance 2018 ("NCCG Code"), issued by the Financial Reporting Council of Nigeria ("FRCN") outlines a ten-year period for the rotation of Auditors in public companies.

Nigeria Accounting

SA

S.P.A. Ajibade & Co.

Filing Of Annual Returns In Nigeria

Nigeria Accounting

AS

Aekley Solicitors

Andersen Nigeria – Reflecting On Six Years Of Making A Difference

Nigeria Accounting

Ai

Andersen in Nigeria

Fair Value Measurements: Audit Consideration

Nigeria Accounting

M

Forvis Mazars

Going Concern: Financial Reporting And Audit Considerations

Nigeria Accounting

M

Forvis Mazars

Sustainability Reporting And The Role Of Internal Audit

Nigeria Accounting

M

Forvis Mazars

Best Practices For Account Receivable Management

Nigeria Accounting

M

Forvis Mazars

Audit Risks And Key Success Factors For Effective Risk Assessment

Nigeria Accounting

M

Forvis Mazars

Benefit Of The Auditor's Risk Assessment Procedures To Business Growth And Survival

Nigeria Accounting

M

Forvis Mazars

Accounting For Lessee's COVID-19 Rent Concessions

Nigeria Accounting

M

Forvis Mazars

FIRS Begins Audit And Recovery Of Back-Years Stamp Duties

Nigeria Accounting

PW

PwC Nigeria

Capital Gains Tax Under The Nigeria Tax Act 2025 – No Longer Business As Usual

KN

KPMG Nigeria

Medical Negligence And Patient Safety In Nigeria: What The Law Says In 2026

Nigeria Healthcare

OA

Olisa Agbakoba Legal (OAL)

Marriage And Property In Nigeria: What Couples Need To Know About Their Rights

SP

SimmonsCooper Partners

What You Should Know About The New Data Protection Compliance Audit Regime In Nigeria

Nigeria Privacy

AP

Advocaat Law Practice

Contactless Payments And The Future Of Retail Finance In Nigeria

Nigeria Technology

TA

Tope Adebayo LP

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Audit

Advance Pricing Agreements And Transfer Pricing Audits In Nigeria: A Cost-Benefit Analysis For Taxpayers

In recent years, transfer pricing (TP) has emerged as a significant concern for multinational enterprises (MNEs) operating in Nigeria. With the Nigeria Revenue Service (NRS) (formerly Federal Inland Revenue Service) intensifying efforts to generate revenue through taxation, taxpayers face heightened scrutiny, prolonged audits, and increasing risk of double taxation.

KN

KPMG Nigeria

Did You Know That A Dcpmi Must File Its Data Protection Compliance Audiт Returns By 31 March Each Year?

Article 10 of the General Application and Implementation Directive 2025 ("GAID") requires data controllers and data processors to conduct periodic...

Nigeria Privacy

UU

Udo Udoma & Belo-Osagie

What You Should Know About The New Data Protection Compliance Audit Regime In Nigeria

Nigeria's data protection landscape has entered a more robust and enforcement-driven phase. Following the issuance of the Nigeria Data Protection Act...

Nigeria Privacy

AP

Advocaat Law Practice

Tax Controversy 2025: Trends And Developments

UU

Udo Udoma & Belo-Osagie

Tax Controversy 2025: Law And Practice

UU

Udo Udoma & Belo-Osagie

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

KN

KPMG Nigeria

Embracing Hybrid Auditing Models For Better Client Satisfaction In 2024

Nigeria Accounting

M

Forvis Mazars

Data Protection Compliance In Nigeria: Mandatory Compliance Audit Returns (CAR)

Nigeria Privacy

uA

Firmus Advisory

Impact Of International Auditing Standards On Less Complex Entities

Nigeria Accounting

M

Forvis Mazars

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Accounting Standards

The Nigeria Revenue Service (Establishment) Act, 2025

The Nigeria Revenue Service (Establishment) Act, 2025 (the Act) has rebranded the Federal Inland Revenue Service (FIRS) as the Nigeria Revenue Service (NRS or the Service) as a centralised body for tax administration in Nigeria.

KN

KPMG Nigeria

Central Bank Policies In Nigeria And Kenya: An Accountant's Perspective On The Financial And Legal Implications

As an accountant working in a legal firm, I have a unique perspective on the financial and legal implications of central bank policies in Nigeria and Kenya.

Nigeria Finance

Gresyndale Legal

FIRS Issues New Guidelines On Tax Treatment Of Foreign Exchange Transactions

The Federal Inland Revenue Service (FIRS) issued an Information Circular on 14th June 2024, to clarify the tax treatment of foreign exchange (forex) transactions (‘the Circular').

SB

Stren & Blan Partners

The Link Between Effective Internal Control System And Management Decision Making

Nigeria Commercial

Ai

Andersen in Nigeria

Filing Of Annual Returns In Nigeria

Nigeria Accounting

AS

Aekley Solicitors

A Review Of The Business Facilitation Act, 2023 In Relation To CAMA, 2020

Nigeria Commercial

PU

Paul Usoro & Co

An Open Letter To The Executive Chairman Of Federal Inland Revenue Service: Mr. Zacchaeus Adedeji

KN

KPMG Nigeria

Amendment Of FRCN Act: Changes To Financial Reporting And Corporate Governance In Nigeria

Nigeria Commercial

BI

Banwo & Ighodalo

Beyond The Wells: A Comprehensive Guide To Auditing Excellence In Nigeria's Energy Frontier

M

Forvis Mazars

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