Nigeria: Corporate Governance

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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
When The Regulator Takes The Board: The Legal Limits Of Nerc’s Intervention
Nigeria's electricity regulator has taken control of Kaduna Electricity Distribution Plc by dissolving its board and appointing interim directors. This unprecedented intervention raises critical questions about the boundaries between regulatory oversight and corporate ownership, and what it means for shareholders, creditors, and the future of privately-owned electricity distribution companies in Nigeria.
Nigeria Energy
PL
Pavestones Legal
Article
The CAMA Rule Most Nigerian Companies Break On Their Letterheads, And How To Fix It Before 1 August 2026
The Corporate Affairs Commission has announced it will begin enforcing long-standing but rarely applied provisions of Nigeria's Companies and Allied Matters Act 2020 requiring specific information on company business documents. Starting August 1, 2026, companies must ensure their letterheads, invoices, and other commercial materials display directors' particulars and registration details, or face escalating penalties.
Nigeria Commercial
AS
Abdu-Salaam Abbas & Co.
Article
Can A Non-Executive Director Become An Independent Director On The Same Board In Nigeria? What The Nigerian Code Of Corporate Governance 2018 Says
Nigerian companies often seek to reclassify existing Non-Executive Directors as Independent Directors to meet governance requirements quickly. However, the Nigerian Code of Corporate Governance 2018 imposes strict independence criteria that make this practice challenging and potentially problematic for corporate governance compliance.
Nigeria Commercial
AS
Abdu-Salaam Abbas & Co.
Article
An Overview Of The CBN Draft Guidelines On Ring Fencing Of The Operations Of Entities: Compliance Obligations For Financial Institutions
The Central Bank of Nigeria has issued draft guidelines requiring financial institutions with closely linked entities to maintain operational independence through ring-fencing measures. These proposed regulations introduce comprehensive governance requirements, customer fund protections, and mandate the formation of non-operating holding companies to prevent financial contagion across related entities.
Nigeria Finance
PL
Pavestones Legal
Article
UUBO Pro Bono & Social Impact Report 2025
Udo Udoma & Belo-Osagie (UUBO) demonstrates how strategic pro bono legal services can drive meaningful social impact across Nigeria and beyond. Through partnerships with global organizations and focused initiatives spanning healthcare advocacy, corporate governance support, and access to justice, the firm leverages its legal expertise to strengthen institutions and advance sustainable development aligned with UN SDGs.
Nigeria Commercial
UU
Udo Udoma & Belo-Osagie
Article
Integrating Sustainability Reporting Into Corporate Governance: The Regulatory Landscape
As regulatory authorities worldwide mandate comprehensive ESG disclosures, organizations must strategically align sustainability goals with business strategy, strengthen board oversight, and prioritize transparency in reporting. This examination explores how companies can navigate the evolving regulatory framework while building resilience and stakeholder trust through effective integration of sustainability reporting into their governance structures.
Nigeria Commercial
DC
DCSL Corporate Services Limited
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