The Registrar-General of the Corporate Affairs Commission, CAC, Hussaini Ishaq Magaji, SAN, has clarified that the Commission’s recent directive on the disclosure of information on business letters applies only to registered companies, exempting Business Names and Incorporated Trustees, including non-governmental organisations, NGOs.
Mr Magaji made the clarification in response to a request by legal practitioner, Faisal Manir, who sought the Commission’s position following widespread enquiries over the scope of the public notice titled “Particulars on Company Business Letters” issued on July 7, 2026.
In his response, the Registrar-General stated that the requirements contained in the public notice do not extend to Business Names and Incorporated Trustees, which include religious bodies, charities, foundations and other NGOs registered under the Companies and Allied Matters Act, CAMA.
The clarification means that the mandatory requirements for displaying a registered name and registration number at business premises, as well as disclosing prescribed particulars on letterheads and other official business documents, currently apply only to companies.
Mr Magaji, however, stressed that although Business Names and Incorporated Trustees are not legally bound by the directive, they should embrace similar standards of transparency.
“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,” the Registrar-General stated.
Mr Manir had, in his letter to the Commission, sought clarification on whether proprietors of Business Names and trustees of Incorporated Trustees were also required to display their registered names and registration numbers at their business addresses and include the names of proprietors or trustees on letterheads and other official documents.
He explained that the request became necessary following repeated enquiries from practitioners, business owners and members of the public seeking guidance on the applicability of the Commission’s directive.
The clarification is expected to allay concerns among operators of Business Names and NGOs who had expressed uncertainty over whether they were affected by the new disclosure requirements.
The CAC had issued the public notice as part of efforts to strengthen corporate transparency and ensure compliance with the disclosure provisions of the Companies and Allied Matters Act.
While the latest clarification limits the legal application of the directive to companies, the Commission encouraged all registered entities to adopt transparent governance practices in their operations.
