The Corporate Affairs Commission has issued a public notice stating that it will begin full enforcement of existing statutory requirements on company business letters from 1 August 2026, with sanctions for non-compliance.
The Corporate Affairs Commission (CAC) has notified the public that it will, from 1 August 2026, enforce the full application of sections 304(1) and (2) and 729(1)(c) of the Companies and Allied Matters Act (CAMA) 2020, provisions governing the particulars companies must display on their business letters.
The notice, signed "Management" and dated 7 July 2026, is addressed to the general public and, in particular, to companies registered under CAMA 2020 or under any enactment the Act repealed.
The notice was issued by the Corporate Affairs Commission, the federal agency responsible for the registration and regulation of companies in Nigeria. It takes the form of a public notice rather than new legislation or a fresh regulation — the Commission is announcing enforcement of statutory requirements that already exist in CAMA 2020, not introducing new obligations.
Legal significance and who it binds
Sections 304(1) and (2) of CAMA 2020 require every registered company to state, in legible characters, on its business letters: the present forename or initials and surname of every director; any former forename or surname; and, for a director who is not a Nigerian national, that director's nationality.
Section 729(1)(c) separately requires a company to display its name, registration number and registered address in legible characters on its business letters, among other specified documents.
The requirements bind every company registered under CAMA 2020, or under earlier companies legislation the 2020 Act repealed. The Commission stated that non-compliance will carry "attendant sanctions," without specifying the sanction in the text of the notice.
What happens next
The Commission has set 1 August 2026 as the date from which it will begin full enforcement. Companies have until that date to bring their business letters into conformity with the two provisions. The notice does not describe a transition or grace mechanism beyond that date, nor does it detail the enforcement procedure or penalty scale
