By Lummina Law Firm
11 August 2026
Practical perspective for the decisions ahead.
What is new is the enforcement. On 7 July 2026, the Corporate Affairs Commission issued a public notice announcing that, from 1 August 2026, it would enforce the requirements of Sections 304(1) & (2) and 729(1)(c) of CAMA 2020 relating to company business letters, with sanctions for non-compliance. For companies, this means your everyday corporate correspondence now deserves a compliance review.
WHAT MUST APPEAR ON YOUR BUSINESS LETTERS?
Under the statutory framework, company business letters must contain certain corporate and director particulars in legible characters. These include: - The company's registered name - The company's registration number - The present forename or initials and surname of every director - Any former forename and surname of each director - The nationality of every director who is not Nigerian - The company's registered office address.
THIS GOES BEYOND THE LETTERHEAD
Section 729(1)(c) is particularly important. The company's registered name and registration number are required on specified corporate documents, including: business letters, notices, advertisements, official publications, invoices, receipts and other documents specified by the Act. So updating only the physical letterhead may not be enough. Your corporate templates need a wider compliance review.
WHAT SHOULD COMPANIES REVIEW NOW?
Start with every document your company routinely sends externally. Review: - Letterheads - Invoices - Quotations - Receipts - Official notices - Other business documents falling within the statutory requirement And do not forget your digital templates. A company that has updated its printed stationery but continues issuing non-compliant templates has not solved the underlying compliance problem.
WHO DOES THIS APPLY TO?
The CAC's notice is directed at companies registered under CAMA 2020, including companies registered under enactments repealed by CAMA 2020.
This is therefore particularly relevant to:
- Founders | CEOs | Company Secretaries |
- Legal & Compliance Teams | Finance Teams |
- Corporate Administrators
One person's oversight can become a company's compliance problem.
WHAT HAPPENS IF YOU IGNORE IT?
The CAC has expressly warned of sanctions for non-compliance. CAMA also provides consequences for defaults under these provisions, including penalties prescribed by the Commission. Importantly, the exposure may extend beyond the company itself to persons responsible for the default, depending on the relevant provision. This is therefore not merely a formatting issue. It is a corporate compliance issue.
THE PRACTICAL RESPONSE
The CAC has expressly warned of sanctions for non-compliance. If your company has not yet reviewed its documents, do not wait for a CAC query. Do a corporate stationery audit. 1. Obtain your current CAC corporate records. 2. Confirm the current directors and their particulars. 3. Verify the company's registered name, RC number and registered office. 4. Update all relevant physical and digital templates. 5. Ensure the information is legible. 6. Implement an internal approval process for official corporate documents.
A NOTE FOR FOUNDERS
Your company may have: great revenue, serious investors, strong contracts, and excellent governance. But compliance failures often occur in the details nobody thinks to check. A letterhead may look like branding. Under CAMA, it can also carry statutory disclosure obligations.
CORPORATE COMPLIANCE IS IN THE DETAILS.
The CAC's 1 August 2026 enforcement notice should prompt every company to review its business letters and related corporate documents.
If your company's documents do not accurately reflect its statutory particulars, now is the time to correct them.
