Professional guidance for Nigerian businesses

Tax calendars, audit guides, compliance articles, and governance resources — written by practising professionals with over forty years of Nigerian regulatory experience.

Tax Compliance

FIRS Tax Calendar 2025 — Compliance Deadlines for Nigerian Businesses

A complete guide to every FIRS filing deadline, payment schedule, and penalty regime for the 2025 fiscal year — covering CIT, VAT, WHT, and PAYE obligations.

January 2025·5 min read
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Audit & Assurance

When Does Your Business Need a Statutory Audit in Nigeria?

Statutory audit thresholds under the Companies and Allied Matters Act, the consequences of non-compliance, and what to expect from a properly scoped audit engagement.

February 2025·4 min read
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Corporate Governance

Understanding CAC Annual Returns — A Guide for Nigerian Companies

What annual returns are, when they are due, the consequences of non-filing, and how a professional Company Secretariat prevents these exposures from accumulating.

March 2025·6 min read
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Corporate Governance

Company Secretary vs Corporate Solicitor — What Your Business Actually Needs

A clear delineation of the distinct roles played by a company secretary and a corporate solicitor — and why conflating the two creates governance gaps that regulators notice.

April 2025·5 min read
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Risk & Controls

Internal Controls for Nigerian SMEs — A Practical Starting Framework

The five internal controls that every Nigerian SME needs before it scales — and why their absence is the single most common finding in first-time audit engagements.

May 2025·7 min read
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Tax Compliance

Nigeria's Transfer Pricing Rules — What Groups with Nigerian Entities Must Know

FIRS transfer pricing regulations, documentation requirements, and the compliance exposures facing Nigerian subsidiaries of international groups operating under group-wide pricing policies.

June 2025·8 min read
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Audit & Assurance

What NGOs and Donor-Funded Organisations Must Know About Independent Audit

Donor audit requirements, standards of independence, and the specific obligations that Nigerian NGOs face when managing funds from international development organisations.

July 2025·6 min read
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Insolvency

Voluntary Liquidation in Nigeria — Process, Timelines, and Creditor Obligations

A plain-language guide to voluntary liquidation under Nigerian law — what triggers the process, the accountant's role in asset realisation, and how creditors are treated in distribution.

August 2025·9 min read
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Risk & Controls

Enterprise Risk Management for Nigerian Family-Owned Businesses

Family businesses face a distinct risk landscape — succession, governance, and concentration risk combine in ways that standard enterprise frameworks do not adequately address. A tailored approach for the Nigerian context.

September 2025·7 min read
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