Nigeria: Audit

Subscribe
Welcome to the Mondaq Audit Law homepage, here you will find thought leadership articles, podcasts, videos and webinars covering topics including accounting and audit law and insights.
Article
Faith-Based Organisations And Data Protection In Nigeria: Why Audit Obligations Should Not End With Registration Exemptions
The Nigeria Data Protection Act and the General Application and Implementation Directive provide a comprehensive legal framework for the protection of personal data in Nigeria. The Act applies its provisions to data controllers and processors domiciled, resident, or operating in Nigeria, with the principal exception being processing undertaken solely for personal or household purposes.
Nigeria Privacy
SA
S.P.A. Ajibade & Co.
Article
Validity Of Audit Firm’s Signature On Audit Report – A Critique Of The Supreme Court’s Decision In The Case Of Heritage Bank V. Meens.
The Supreme Court of Nigeria has settled a long-standing controversy in the accountancy profession regarding whether audit firms can validly sign audit reports in their corporate name, or whether only individual chartered accountants should sign such reports. This landmark decision reverses a 2010 Federal High Court ruling and has profound implications for professional accountability, disciplinary measures, and the future structure of Nigeria's accountancy profession.
Nigeria Accounting
A
Alliance Law Firm
Article
Tax Audit Readiness In Nigeria: Your Complete Document Checklist And How To Handle Nrs Or Lirs Inquiries
Tax audit readiness in Nigeria is really about being so organised that Nigeria Revenue Service (NRS) or State IRS (like LIRS) never catches you unprepared, even if they show up tomorrow morning at your door step. In this article, we will walk through what that looks like in practice, from the complete document checklist to how to respond to queries without panicking.
Nigeria Tax
uA
Firmus Advisory
See more