CAC Annual Returns Requirements: Documents, Deadlines and First Returns

CAC annual-return requirements depend on the legal form of your entity. Start with the certificate, registration date and previous filings. A rule that applies to a company should not automatically be applied to a business name or incorporated trustees.

Which entity are you filing for?

• Business name: a registered name used by an individual, firm or corporation.
• Company: an incorporated company with requirements linked to its classification.
• Incorporated trustees: commonly used for churches, associations and nonprofit organisations.
• Partnership: establish whether it is an LLP or LP and check the applicable filing.

Deadlines and registration-year exceptions

Entity	Main rule to check	Important qualification
Business name	Annual return by 30 June under section 822.	The registration calendar year is excepted.
Company	Section 421 normally links delivery to 42 days after the AGM.	Section 421 excludes companies with only one member. First-return and AGM exceptions need a separate review.
Incorporated trustees	Section 848 specifies a 30 June to 31 December filing window.	The incorporation year is excepted; audited accounts accompany the return.

Section 417 contains the company’s incorporation-year exception and a conditional following-year exception linked to section 237. It is inaccurate to describe every newly registered entity as having one universal 18-month exemption. Establish the relevant return year from the entity’s actual circumstances.

Information needed for a company return

Gather the registration number, registered office, directors, shareholders, share information and earlier filing records. Identify the company’s classification before deciding which form and supporting documents apply.

Financial statements and related reports may be required, with specific exceptions applying to qualifying companies. An exemption from a particular supporting document is not automatically an exemption from filing an annual return.

Information needed for a business name

Confirm the registered name, number, proprietor or partner details, business activity and address. Section 822 also addresses the accompanying financial statement for the preceding January-to-December period. Keep sufficient records to support the figures submitted.

If the address or proprietor information has changed, discuss the appropriate record update. An annual return should not be treated as a substitute for every change application.

Information needed for incorporated trustees

Confirm the association’s name, trustees, governing-body information, property particulars and relevant changes. Prepare the annual accounts and required audit. A statement of affairs should not automatically be substituted for audited accounts.

See our guide to NGO statements and audited accounts for the distinction between the documents.

How to handle outstanding years

1. Gather previous returns and establish the years already filed.
2. Review the record’s current status.
3. Prepare information for each outstanding year.
4. Establish the applicable assessment and any penalties.
5. Agree the filing scope and submit accurate applications.
6. Follow up on queries and retain available filing records.

Inactive status, a pending filing and a company struck off the register are different conditions. If the record has been removed, the solution may extend beyond routine annual returns.

Common preparation mistakes

• Using another entity’s deadline.
• Applying a blanket 18-month first-return rule.
• Assuming no sales means no filing obligation.
• Submitting one year’s figures for several years.
• Leaving officer or address changes unresolved.
• Treating CAC filing as a substitute for tax returns.

Further reading

• Annual returns filing in Nigeria
• Filing cost and quotation guide
• Overdue returns and penalties

Legal reference: Companies and Allied Matters Act 2020, sections 237, 417–425, 822 and 848. Confirm any transaction-specific requirements before filing.

Updated 13 October 2026. Published by Adebayo Oluwole & Associates.