The Corporate Affairs Commission (CAC) has announced that it will, from August 1, 2026, begin enforcing statutory requirements on the contents of company business letters, warning that defaulting companies will face sanctions.
The commission disclosed this in a public notice signed by its management and posted on its X handle on Wednesday.
Under the Companies and Allied Matters Act 2020, company business letters are required to clearly display key details, including the company’s registered name, registration number, directors’ present forenames or initials and surnames, any former forenames and surnames, and the nationality of every non-Nigerian director.
The requirement applies to all company business letters, including invoices, quotations, official correspondence and other business documents.
According to the CAC, the enforcement will cover the full application of Sections 304(1), 304(2) and 304(1)(c) of the Companies and Allied Matters Act 2020.
The commission said: “Commencing the 1st day of August 2026, the Commission shall enforce the full application of the requirements of sections 304(1) & (2) and (1)(c) of the Act with respect to company business letters with attendant sanctions for non-compliance.”
It reminded companies registered under the Act “to state in legible characters on its business letters, the present forename or initials and surname; any former forename and surname; and nationality of every non-Nigerian director as well as the company’s name and registration number.”
The Commission urged affected companies to comply with the provisions before the enforcement date to avoid sanctions.
