Nigeria (NG)

Jurisdiction Overview

201 *Are annual accounts available on a public online record (up to 10 €/US$/GBP)? Not applicable
 Data Date: 2019


"In Nigeria, every company, engaged in business or not, is required to file an audited financial statement along with the annual return filled with CAC [Corporate Affairs Commission] (GF 2016: 79; [TJN's note]). However, it cannot be ensured that proper accounts are available in all cases (see the notes above). In addition, we did not find companies' accounts on the website of the CAC.