In today's interconnected world, cybersecurity is essential for safeguarding our digital infrastructure. As society becomes more dependent on technology, cyber threats are escalating in both frequency and complexity.

Environmental, social, and governance refer to criteria that characterize an organisation's operations as sustainable, responsible, or ethical.

In this article, we have examined the companies' income tax obligations of educational institutions prior to the FA21 amendment, the implications of the FA21 amendment and the impact of the policy changes introduced.

Advancement in technology has led to fundamental changes in the economy and has also provided businesses with new opportunities to access global markets and execute business activities online.

An intercompany loan is one which both the lender and the borrower are within the same group structure. The essence of an intercompany loan in most cases is to move cash to a business unit...

Uhabia Ojike, the Managing Partner of Mazars in Nigeria shares insightful information about the new Mazars brand.

Auditing fair value measurements can be daunting due to the high level of uncertainty involved.

Discover the essence of due diligence and why it's a game-changer for your business. Our experts delve into its vital role in enhancing value and uncovering hidden opportunities.

This article provides a comprehensive overview of the Insolvency Regulations 2022, which was recently introduced by the Corporate Affairs Commission (CAC) in Nigeria.

On Thursday 8 October 2020, His excellency, President Muhammadu Buhari presented the 2021 Budget Proposals to the Joint session of the National Assembly.

In this article, we have discussed what constitutes a sale in the ordinary course of business, the impact of deducting WHT from such transactions and the recent Tax Appeal Tribunal judgement on sale in the ordinary course of business.

Discover how these groundbreaking standards are shaping the future of business, investments, and our world economy. Explore key features, requirements, benefits, and challenges.

The rise of sustainability reporting has sparked apprehension among stakeholders and investors regarding its credibility.

The tax laws also require that when a merger and acquisition involves related companies, the approval of the Federal Inland Revenue Service (FIRS) must be obtained.

Discover how ESG considerations are revolutionizing M&A due diligence, mitigating risks, and unlocking opportunities for long-term value creation. Learn why integrating environmental, social...

Revenue from sales activities serves as one of the essential sources of a business working capital; therefore, the company is required to manage its accounts receivable arising from credit sales effectively.

The article describes emotional intelligence (EI) and how it can be used to improve relationships, foster a positive work environment, and increase personal and professional success.

On 31 December 2021, the Finance Act 2021 (FA21) was signed into law by President Muhammadu Buhari alongside the 2022 Appropriation Act themed "the Budget of Economic Growth & Sustainability"

Many organisations have had to embrace virtual working thereby reducing access or completely shutting down their offices due to the enforced COVID-19 lockdowns.

Exploring the intricate link between technology and audit, this article investigates how this evolution is poised to reshape financial practices.