The Corporate Affairs Commission (CAC) says it will fully enforce legal rules on what companies must show on their business letters starting August 1, 2026. The decision, set out in a public notice dated July 8, 2026, applies to all firms incorporated under the Companies and Allied Matters Act 2020, with the CAC warning that companies that do not comply will face sanctions.
In the notice, the commission told the public, customers and companies that, from August 1, 2026, it will apply the full requirements of specific provisions of the Companies and Allied Matters Act—citing sections 304(1), 304(2) and 304(1)(c)—to company business correspondence, adding that penalties will follow for breaches.
The CAC said the enforcement is consistent with the Act’s provisions, which mandate that companies include defined information on their business letters. It also stated that every registered company must clearly print its corporate name and registration number, alongside the current first name (or initials) and last name of each director.
Beyond those core details, the commission said companies must also disclose any previous first name and last name used by directors. It further requires that the nationality be stated for every director who is not Nigerian, reinforcing the aim of making company documents more traceable and complete.
The CAC urged businesses to review their letterheads and comply ahead of the August 1 deadline in order to avoid sanctions. The commission said the step forms part of its broader push to strengthen Nigeria’s corporate regulatory environment by improving transparency, accountability and customer satisfaction.
