From 1 August 2026, the Corporate Affairs Commission (“CAC”) is enforcing Sections 304(1) and (2) and 729(1)(c) of the Companies and Allied Matters Act 2020 (“CAMA”), requiring every company to state, on all its business letters, its registered name, registration number and registered office address, together with the present forename or initials and surname of every director, any former name, and the nationality of any non-Nigerian director. Non-compliance now attracts sanction.

This raises a fair question: does compelling a company to carry its directors’ names on every piece of outward correspondence sit comfortably with the doctrine of separate legal personality, and the courts’ reluctance to pierce the corporate veil? And if the two are not strictly in conflict, what is the disclosure actually protecting given CAC already holds this information on its own register?