The Corporate Affairs Commission, CAC, has announced that it will begin enforcing statutory requirements on the contents of company business letters from August 1, 2026, warning that defaulting companies will face sanctions.
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The Commission disclosed this in a public notice signed by its management and posted on its X handle on Wednesday.
According to the CAC, the enforcement will cover the full application of Sections 304(1), 304(2) and 304(1)(c) of the Companies and Allied Matters Act, CAMA, 2020, in relation to company business letters.
Under Section 304 of CAMA 2020, every company is required to state, in legible characters, the present forename or initials and surname of every director, any former forename and surname, and the nationality of every non-Nigerian director on trade circulars, show cards and business letters bearing the company’s name. The provision applies to every company incorporated under the Act or any enactment repealed by it.
The Commission said the requirement also covers the company’s registered name and registration number, which must be clearly displayed on business letters and official business documents.
The affected documents include invoices, quotations, official correspondence, business letters and other documents issued by companies in the course of business.
The CAC said: “Commencing the 1st day of August 2026, the Commission shall enforce the full application of the requirements of sections 304(1) & (2) and (1)(c) of the Act with respect to company business letters with attendant sanctions for non-compliance.”
The Commission reminded companies registered under CAMA to ensure that their business letters contain all mandatory particulars in legible characters.
It said companies must state the present forename or initials and surname of every director, any former forename and surname, and the nationality of every director who is not Nigerian.
The CAC warned that failure to comply with the statutory requirement would attract sanctions from the Commission.
Section 304(3) of CAMA provides that where a company defaults in complying with the provision, every officer of the company is liable to a penalty in such amount as the Commission may specify in its regulations.
The Commission urged companies to review their letterheads, invoices, quotations, receipts and other official documents before the August 1 enforcement date to avoid penalties.
It said the directive forms part of efforts to strengthen corporate transparency, accountability and regulatory compliance in Nigeria’s business environment.
“The Commission remains committed to transparency, accountability and customer satisfaction as it strives to build a more resilient and responsive corporate regulatory environment,” the notice added.
The latest directive means companies that fail to include the required statutory details on their business letters and official documents risk regulatory sanctions once enforcement begins on August 1, 2026.
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