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  • Article

    CBN Regulatory Sandbox Cohort 2.0: A New Pathway For Virtual Asset And Stablecoin Innovation In Nigeria

    The Central Bank of Nigeria has launched Cohort 2.0 of its Regulatory Sandbox Programme, introducing two specialized tracks for testing innovative financial solutions. The VASP Track focuses on virtual assets and stablecoins, while the Non-VASP Track covers data-enabled financial services including Open Banking and payment initiation. Applications are open from August 12-31, 2026, offering eligible innovators a controlled environment to test their products under CBN supervision.
    NigeriaFinance and Banking
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    CBN Revocation Of Licences – KALEPRON ATTORNEYS' REVIEW

    In a recent development, the Central Bank of Nigeria (CBN) has taken a decisive action by revoking the operating licenses of 132 Micro-Finance Banks, 4 Primary Mortgage Banks and 3 Finance Companies across the country.
    NigeriaFinance and Banking
Kalepron Attorneys
Kalepron Attorneys
  • Article

    Financial Sector 2024 Round-Up And 2025 Forecast

    Nigeria's financial sector saw 30% growth in 2024, fueled by $6 billion in foreign investments. New CBN regulations mandate higher bank capital bases by 2026, prompting reforms like mergers and partnerships.
    NigeriaFinance and Banking
    Stren and Blan Partners
    Stren and Blan Partners
  • Article

    Financial Services Regulation In Nigeria: The Payment Card Industry Data Security Standards

    Since the introduction of electronic payments systems in Nigeria, the Central Bank of Nigeria ("CBN") has sought to maintain a high standard of conduct within the banking sector to protect consumers.
    NigeriaFinance and Banking
    Pavestones
    Pavestones
  • Article

    Naira Redesign Policy: What You Need To Know

    Over the years, the Nigerian legal tender has been redesigned four (4) times; the first time was in 1965 when Nigeria became a republic, and the main reason why it was redesigned...
    NigeriaFinance and Banking
    The Trusted Advisors
    The Trusted Advisors
  • Article

    Nigeria's Banking Recapitalisation: What Lies Ahead

    In March 2024, Nigeria's banking system regulator, the Central Bank of Nigeria (CBN) announced an increase in the capital requirements for banks operating in Nigeria across the different licence categories.
    NigeriaFinance and Banking
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Banker-Customer Disputes Resolution In Nigeria- Is Arbitration The Way Forward?

    In Nigeria disputes between banks and their customers are typically resolved through litigation in the courts.
    NigeriaLitigation, Mediation & Arbitration
    Tayo Oyetibo LP
    Tayo Oyetibo LP
  • Article

    Holding In Trust: A Smart And Prudent Way To Bequeath Property To A Minor

    Protecting your assets and at the same time providing for your loved ones is a top priority for any parent.
    NigeriaReal Estate and Construction
    Olisa Agbakoba Legal (OAL)
    Olisa Agbakoba Legal (OAL)
  • Article

    Success Is Not A Personality — It’s A System

    Women across the globe are rising into leadership positions with remarkable intensity and brilliance, yet beneath their excellence lies an unspoken fatigue from carrying the weight of holding everything together. This exploration examines how the family office model can provide African women leaders with the support ecosystems they need to protect their resilience rather than drain it, creating sustainable structures that allow them to thrive without exhaustion.
    NigeriaStrategy
    Acuity Partners LLP
    Acuity Partners LLP
  • Article

    Capital Gains Tax In The Nigerian Capital Market And Stocks Investment Under Finance Act 2021

    It is now a well-established norm that tax laws are periodically reviewed in Nigeria in compliance with the National Tax Policy adopted by the Federal Executive Council in 2018.
    NigeriaTax
    SimmonsCooper Partners
    SimmonsCooper Partners
  • Article

    Finance Bill 2021; Proposed Changes To Other Tax And Fiscal Legislations

    In this article, our focus will be on the significant changes being proposed to other extant tax and fiscal legislations.
    NigeriaTax
    Forvis Mazars
    Forvis Mazars
  • Article

    CBN's EFT Services Regulations: Look Who Rocks The Cradle

    By its circular dated September 13, 2018 the Central Bank of Nigeria (CBN) released the Regulations on Instant (Inter - Bank) Electronic Funds Transfer Services in Nigeria (the Regulations).
    NigeriaTechnology
    AO2 Law
    AO2 Law
  • Article

    What Are New Rules For Operating A Fintech In Nigeria?

    The rules for starting and operating a Fintech in Nigeria have recently changed. Between 2020 & 2021, the CBN made significant changes to the legal and regulatory framework around the establishment and operation of Fintech companies in Nigeria.
    NigeriaTechnology
    Balogun Harold Legal
    Balogun Harold Legal
  • Article

    Regulation Of Digital Lending Platforms By The Federal Competition And Consumer Protection Commission – An Analysis Of The Grey Areas

    The Nigerian financial services industry has experienced significant growth in the last couple of years, due largely to the entry of an increased number of Fintech companies into the market.
    NigeriaConsumer Protection
    Streamsowers & Köhn
    Streamsowers & Köhn
  • Article

    When A Banking Partner Loses Its Licence: What The CBN’S Revocation Of 46 MFB Licences Means For Fintech Resilience And Customer Funds

    When the Central Bank of Nigeria revoked the operating licences of 46 microfinance banks in July 2026, fintech companies relying on these institutions for customer accounts and settlement infrastructure faced immediate operational disruption. This analysis examines the regulatory grounds for revocation, the deposit insurance framework administered by the NDIC, and the critical due diligence and resilience measures fintech companies must implement when their products depend on regulated banking partners.
    NigeriaFinance and Banking
    Tope Adebayo LP
    Tope Adebayo LP
  • Article

    Tax Considerations In Accounting For Right-Of-Use Asset

    In this article, we have discussed the accounting recognition and measurement requirements for Rights-of-Use asset and the related lease liability as well as the current and deferred tax considerations for the lessee.
    NigeriaTax
    Forvis Mazars
    Forvis Mazars
  • Article

    SEC Nigeria Revises Minimum Capital Requirements For Capital Market Operators

    The Securities and Exchange Commission has issued Circular No. 26-1 dated 16th January 2026, revising the minimum capital requirements applicable to regulated capital market entities in Nigeria.
    NigeriaCorporate/Commercial Law
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Benefits Of Conveying Petroleum Products Via An Oil Pipeline In Nigeria

    Pipeline is majorly used for transportation of liquids, gases and fluids over a long distance. More so, any chemically stable substance can be sent through a pipeline.
    NigeriaEnergy and Natural Resources
    Nomos Legal Practice
    Nomos Legal Practice
  • Article

    From Ideation To Operationalisation: The Evolution Of A Fully Structured Carbon Market In Nigeria

    The framework aims to facilitate the trading of carbon credits, incentivize emissions reduction, and attract both domestic and foreign investment in green projects.
    NigeriaEnvironment
    Templars
    Templars
  • Article

    Acquiring Central Bank Of Nigeria Regulated Entities – The Core Of The Deal

    The CBN has specific requirements for the various categories of its licences.
    NigeriaFinance and Banking
    Andersen in Nigeria
    Andersen in Nigeria
  • Showing 561–580 of 1126 results

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