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CAC annual returns: the complete guide for Nigerian businesses
Every company, business name and incorporated trustee registered with the Corporate Affairs Commission has to file an annual return. Here is who files what, when it is due, and how to do it.
Read the guide- Companies file within 42 days after each AGM. A new company's first AGM is due within 18 months of incorporation.
- Business names file by 30 June each year, starting the year after registration.
- Incorporated trustees file between 30 June and 31 December each year, starting the year after incorporation.
All guides
7 guides
Companies, business names and trustees
Late CAC annual returns: penalties, inactive status and how to catch up
Missed CAC annual returns? Penalties on the company and its directors, withheld services, striking off, and how to bring your filings up to date.
3 minute readCompanies
AGM requirements in Nigeria under CAMA 2020
When Nigerian companies must hold their AGM, who is exempt, how much notice to give, whether it can be virtual, and the annual return that follows.
2 minute readBusiness names
Business name annual returns: the 30 June deadline
Sole proprietorships and partnerships registered with CAC must file an annual return by 30 June each year. Here is how to file online, and what you need.
2 minute readIncorporated trustees
Annual returns for incorporated trustees: NGOs, churches and associations
Incorporated trustees file an annual return between 30 June and 31 December each year, plus half-yearly statements of affairs. Deadlines and what to prepare.
2 minute readAny registered business
How to check if a company is active with CAC
Use CAC's free public search to confirm a company or business name is registered and active in Nigeria, and what to do if your own shows inactive.
2 minute readCompanies
CAC strike-off list 2026: is your company affected, and what to do
CAC has listed 100,000 companies for striking off in Batch 6. How to check if yours is on the list, what to file, where to send proof, and how restoration works.
4 minute readCompanies
Persons with significant control: what your company must file with CAC
Who counts as a person with significant control under CAMA 2020, the 7-day and one-month deadlines, what to record, CAC's penalties, and how to check your company's record.
5 minute read
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