ARTICLE
20 July 2026

Regulatory Alert: CAC To Enforce Business Letters Requirements Under Cama 2020

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The Corporate Affairs Commission has set a firm deadline for Nigerian companies to comply with mandatory disclosure requirements on all business correspondence. With enforcement beginning in August 2026, businesses must ensure their letters, invoices, and official documents display specific company information or face daily penalties and potential director liability.
Nigeria Corporate/Commercial Law
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Client Alert | CAC to Enforce Information Disclosure Requirements in the CAMA from 1 August 2026

The Corporate Affairs Commission (CAC) has announced that it will commence enforcement of the disclosure requirements applicable to company business correspondence under the Companies and Allied Matters Act, 2020 (CAMA), with effect from 1 August 2026.

Companies should ensure that all business letters, letterheads, invoices, quotations and other official correspondence include the prescribed particulars, namely:

✔ Registered company name
✔ Company registration number
✔ Registered office address
✔ Present and former names of directors
✔ Nationality of each non-Nigerian director

Non-compliance may result in daily penalties. The Act also provides for personal liability on the part of directors and company secretaries in appropriate circumstances.

Businesses should review and, where necessary, update the relevant corporate documents to ensure conformity with the statutory requirements before the enforcement date.

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