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Reporting requirements in Nigeria

90 articles on reporting requirements from 7 sources in Nigeria, each in English.

Articles90held by EMRules
With key requirements90of 90 articles
With affected entities90of 90 articles
With penalties51of 90 articles

Document types

Circular
x
34
Regulation
x
29
Guideline
x
17
Notice
x
7
Consultation paper
x
2
Directive
x
1

Sources

SECSecurities and Exchange Commission Nigeria, rules and regulations
x
27
CBNCentral Bank of Nigeria
x
21
NFIUNigerian Financial Intelligence Unit, advisory and guidance
x
16
SECSecurities and Exchange Commission Nigeria
x
10
PENCOMNational Pension Commission (PenCom)
x
7
SCUMLSpecial Control Unit against Money Laundering (EFCC), guidelines and circulars
x
6
NAICOMNational Insurance Commission (NAICOM)
x
3

Articles by month

The last 12 months, by publication date

38 articles carry no publication date and are left out of the chart.

  • Dec 2025: 0 articles
  • Jan 2026: 3 articles
  • Feb 2026: 3 articles
  • Mar 2026: 11 articles
  • Apr 2026: 2 articles
  • May 2026: 1 article
  • Jun 2026: 4 articles
  • Jul 2026: 8 articles
  • Aug 2026: 3 articles
  • Sep 2026: 5 articles
  • Oct 2026: 2 articles
  • Nov 2026: 2 articles

Taking effect

Effective dates stated in the articles

  • Circular on Liveness Verification Exercise

    PENCOMCircular

  • CIRCULAR ON DIGITALIZATION OF CLIENT REGISTRATION/ONBOARDING AND BENEFITS PAYMENT PROCESSES

    PENCOMCircular

Newest articles

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Regulations for the Operations of Non-Security Virtual Assets in Nigeria

CBNRegulation

CIRCULAR TO ALL CAPITAL MARKET OPERATORS: SUBMISSION OF CYBERSECURITY RISK ASSESSMENT REPORTS

SECCircular

CIRCULAR TO ALL CAPITAL MARKET REGULATED ENTITIES NOTICE OF SANCTIONS Designation Of Paek Chang - Ho And Ra Ky’ong-Su By The Nigeria Sanctions Committee And Under The Authority Of The United Nations Security Council Resolution (UNSCRs)

SECCircular

Obtaining Retirees' Consent for Enrolment into the PenCare Initiative During Programmed Withdrawal Retirement Benefit Processing

PENCOMCircular

CIRCULAR TO ALL DESIGNATED NON-FINANCIAL BUSINESSES AND PROFESSIONS (DNFBPs) AND SELF-REGULATORY BODIES (SRBs) ON MANDATORY FILING OF SUSPICIOUS TRANSACTION (STR) AND SUSPICIOUS ACTIVITIES REPORTS (SAR)

SCUMLCircular

Implementation Of The IFRS Sustainability Disclosure Standards In Nigeria

SECCircular

Terrorism Financing Trends, Typologies, Red Flags and Recommended Actions

SCUMLCircular

Application of a Risk-Based Approach and Enhanced Due Diligence to Customers/Clients Connected to Jurisdictions Under FATF Increased Monitoring

SCUMLCircular

Rules for Public Offering of Securities by a Free Trade Zone Entity (FTZE)

SECRegulation

IMPLEMENTATION OF FATF STATEMENTS ON HIGH-RISK JURISDICTIONS SUBJECT TO A CALL FOR ACTION AND JURISDICTIONS UNDER INCREASED MONITORING

SECCircular

Designation Of Individuals And Entities By The Nigeria Sanctions Committee (NSC)

SECCircular

Clarification On The Implementation Of The T+1 Settlement Cycle In The Nigerian Capital Market

SECCircular

Commencement Of Full Electronic Registration (E-Registration) On The Commission's ePORTAL

SECNotice

Mandatory Completion of the SCUML Sectoral AML/CFT/CPF Risk Assessment Questionnaire

SCUMLCircular

Guidance on the Purchase of Foreign Exchange by Bureau De Change Operators Through Authorised Dealer Banks in the Nigerian Foreign Exchange Market (NFEM)

CBNGuideline

Request for Submission of Q2 2026 Balance of Payments, Capital Flows Returns, and Ownership Structure Information

SECNotice

Guidelines on Stewardship Responsibilities for Pension Fund Administrators

PENCOMGuideline

CIRCULAR ON DIGITALIZATION OF CLIENT REGISTRATION/ONBOARDING AND BENEFITS PAYMENT PROCESSES

PENCOMCircular

Extension of Regulatory Forbearance on Investments in Securities Issued by Parent Companies of Pension Fund Custodians

PENCOMCircular

Circular on Liveness Verification Exercise

PENCOMCircular

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