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On the 14th February 2023, the President of the Federal Republic of Nigeria, Muhammadu Buhari GCFR, assented to the Business Facilitation (Miscellaneous Provision) Act ("the Act") 2023.

The Companies and Allied Matters Act (CAMA) 2020 is the regulatory guide for Corporate practice in Nigeria. It has some provisions governing Corporate Insolvency practice in Nigeria which revolves...

A Deed of Assent (Assent) is an instrument or legal document that comes into existence in furtherance of the devolution of title to real property to beneficiaries under a Will.

When deciding on how to participate in the Nigerian market, you will need to choose between establishing a new company or acquiring an existing company.

For more than a decade, public companies in the USA, Canada, Brazil, Turkey, and more have been required to implement Internal Control over Financial Reporting, especially as part of issuer audits.

A partnership can be formed orally or in writing by executing a partnership agreement to stipulate the relationship between the parties to the agreement.

Climate change, social inequality, and unethical company operations are just a few of the issues facing the world today. More and more companies are recognising the negative impact that industry...

Section 299 of the Companies and Allied Matters Act ("the CAMA") provides that;

A free zone company is a company registered and situated in a free zone. A free zone is a designated geographical area within a country where companies set up to enjoy exemptions or reduced taxes, customs duties, and regulations.

Following feedback received from stakeholders on its Circular of December 6, 2022 ("earlier Circular"), the Central Bank of Nigeria ("CBN"),...

The financial sector - banking, capital markets and securities, insurance, as with any other sector of the economy, is vital to Nigeria's growth and development, thus it is crucial to properly safeguard it by means of laws, adequate supervision and monitoring.

The Special Control Unit Against Money Laundering ("SCUML") was established by the Federal Government in September 2005 in compliance with the provisions of the Money Laundering (Prohibition) Act 2004...

On 9th September 2025, the Federal Government of Nigeria published the official gazetted versions of the Nigeria Tax Act, 2025 (the "NTA"), the Nigeria Tax Administration Act, 2025...

One of the important operating decisions a company makes is the establishment of a model for setting the prices of its products and services.

On the 13th of January, 2020, President Muhammadu Buhari signed the Finance Bill (now Finance Act 2019 (the "Finance Act")) into law.

Despite the contestable economic woes of the nation Nigeria, there is no doubt that Nigeria remains a viable investment destination for foreigners. This is especially so where the naira ...

The Nigerian Companies and Allied Matters Act, 2020 ("CAMA 2020"), introduced various changes to the law governing companies in Nigeria, most of which are positive changes.1

In July 2024, the Nigerian Upstream Petroleum Regulatory Commission (the "Commission") released an exposure draft of amendments to the Commission's Decommissioning...