The Corporate Affairs Commission (CAC) has clarified that its new directive requiring disclosure of certain details on official business documents applies only to registered companies and does not extend to Business Names and Incorporated Trustees, including non-governmental organisations (NGOs).
The Registrar-General of the CAC, Hussaini Ishaq Magaji, gave the clarification following inquiries from legal practitioner Faisal Manir over the scope of the Commission’s public notice titled “Particulars on Company Business Letters” issued on July 7, 2026.
Magaji explained that the directive was specifically targeted at companies registered under the Companies and Allied Matters Act (CAMA), stressing that Business Names and Incorporated Trustees such as religious organisations, charities, foundations and NGOs are exempted from the mandatory requirements.
According to him, the directive requiring entities to display their registered names and registration numbers at business premises, as well as include prescribed information on letterheads and official documents, applies strictly to companies.
“The Public Notice applies to Companies only. It does not apply to Business Names and Incorporated Trustees. However, best practice and good governance demand similar transparency from other entities,” Magaji stated.
The clarification followed a request by Manir, who sought guidance from the CAC after receiving several enquiries from business owners, professionals and members of the public over whether the new requirements also covered proprietors of Business Names and trustees of Incorporated Trustees.
Manir had asked whether such entities were expected to display registration details at their offices and include the names of proprietors or trustees on official correspondence.
The CAC’s response is expected to ease concerns among operators of small businesses and NGOs who were uncertain about whether they were affected by the new rules.
The Commission had introduced the notice as part of measures aimed at improving corporate transparency and ensuring compliance with disclosure obligations under CAMA.
Although the directive does not legally apply to Business Names and Incorporated Trustees, the CAC urged all registered entities to maintain transparent governance practices.