In short
- Incorporated trustees file an annual return between 30 June and 31 December each year (CAMA 2020, s. 848).
- There is no return in the year of incorporation. Filing starts the following year.
- Trustees also file half-yearly statements of affairs, due by 15 July and 15 January.
- The annual return is accompanied by financial statements.
On this page
Who this applies to
Associations registered with CAC as incorporated trustees: NGOs, churches, mosques, community and professional associations, clubs and foundations.
The annual return
Section 848 of CAMA 2020 requires incorporated trustees to file an annual return between 30 June and 31 December each year, except in the year of incorporation. An association incorporated in 2026 files its first return between 30 June and 31 December 2027.
The return is filed with financial statements. CAC publishes the annual return form for incorporated trustees on its website.
Half-yearly statements of affairs
Under the Companies Regulations 2021, incorporated trustees also file statements of affairs twice a year:
| Statement made up to | Due by |
|---|---|
| 30 June | 15 July |
| 31 December | 15 January |
What to prepare
- Current details of the trustees and the governing council
- Your registered address
- Financial statements for the period
- Income and expenditure for each half-year, for the statements of affairs
If you're behind
Outstanding returns can be filed with the penalties due. Our guide to late annual returns explains the consequences of waiting and the steps to catch up.
Work out your exact dates
Our free checker gives your next AGM and annual return deadlines in seconds, and can add them to your calendar with reminders.
Sources
The law and published guidance this guide relies on.
By Afrivest Governance & Advisory, last reviewed 22 October 2026. This guide is general information about Nigerian law as at that date, not legal advice for your situation. Fees, forms and portal steps change, so confirm them with CAC when you file, or ask us.