The Corporate Affairs Commission (CAC) has put Nigerian companies on notice that it will begin enforcing mandatory disclosure requirements on business letters from 1 August 2026, with sanctions awaiting those who fail to comply.
In a public notice dated 7 July 2026, the commission said it would commence full enforcement of Sections 304(1) and (2) and 729(1)(c) of the Companies and Allied Matters Act 2020 with respect to company business letters.
Under the Act, every registered company is required to state legibly on its business letters the present forename or initials and surname of each director, any former forename and surname, and nationality for non-Nigerian directors, as well as the company's name, registration number and registered address.
The commission warned that non-compliance would attract sanctions and urged all companies registered under CAMA 2020 or any enactment it repealed to review their business correspondence immediately.
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It said:
"PUBLIC NOTICE
"PARTICULARS ON COMPANY BUSINESS LETTERS
"The Commission wishes to inform the General Public, Esteemed Customers, and in particular, Companies registered under the Companies and Allied Matters Act 2020 (or any enactment repealed by the Act), that commencing the 1st day of August 2026, the Commission shall enforce the full application of the requirements of sections 304 (1) & (2) and 729 (1)(c) of the Act with respect to company business letters with attendant sanctions for non-compliance.
"Companies are to note that the Act requires every company so registered to state on its business letters and in legible characters, the present forename or initials and surname; any former forename and surname; and nationality (for non-Nigerians) with respect to every director as well as the company’s name, registration number and registered address.
"The Commission remains committed to transparency, accountability and customer satisfaction as it strives to build a more resilient and responsive corporate regulatory environment.
"Signed: Management
7th July 2026."

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