Company letterhead requirements in Nigeria: since 1 August 2026, the Corporate Affairs Commission (CAC) has enforced the rule that a company’s business letters show its registered name, RC number and registered office address, plus the present forename (or initials) and surname of every director, any former names, and the nationality of any director who is not Nigerian.
None of this is new law. It has been in the Companies and Allied Matters Act (CAMA) 2020 all along, but it was rarely checked. What changed is that the CAC announced it would start enforcing it. Below is what the rule says, what a compliant letterhead looks like, and how to update your stationery, invoices and email templates without wasting a print run.
What the CAC is enforcing, and since when
In a public notice dated 7 July 2026, the CAC said it would begin full enforcement of sections 304(1) and (2) and section 729(1)(c) of CAMA 2020 on company business letters from 1 August 2026, with sanctions for companies that do not comply. The notice applies to every company registered under CAMA 2020 or under the laws it replaced, so a company registered decades ago is covered too.
The two sections do different jobs:
- Section 304 is about directors. Business letters, trade circulars and show cards that carry the company’s name must state each director’s particulars in legible characters.
- Section 729(1)(c) is about the company itself. Its registered name and registration number must appear on business letters, notices and official publications, and on invoices, receipts, cheques, bills of exchange and letters of credit.
The notice also lists the registered office address among the particulars, as the summaries by Banwo & Ighodalo and ALP point out.
Company letterhead requirements in Nigeria: the full list
Here is each particular, with a sample and where the duty comes from.
| Particular | Sample | Source |
|---|---|---|
| Registered name, exactly as on your certificate | Crestview Properties Ltd | s.729(1)(c) |
| RC number | RC 1234567 | s.729(1)(c) |
| Registered office address | 12 Broad Street, Lagos Island, Lagos | CAC notice, 7 July 2026 |
| Each director’s present forename (or initials) and surname | Adebayo Ogunleye, N. Eze | s.304 |
| Any former forename or surname of a director | Ibrahim Musa (formerly Ibrahim Garba) | s.304 |
| Nationality of a director who is not Nigerian | James Carter (British) | s.304 |
Two practical points. First, print the registered name, not a shortened trading name or the words in your logo. Second, every detail must match the CAC’s records. If a director resigned last year and the change was never filed, fix the filing before you print, or your letterhead and the register will disagree.
Some law firms also suggest adding the company secretary’s name. The sections cited in the notice do not ask for it, so treat it as optional.
Directors’ names on letterhead: format, former names and nationality
Section 304 is specific about the format, and a few details catch people out.
- List every director. Not only the chairman and the managing director. Non-executive directors are directors too.
- Forename or initials, plus surname. “Ngozi Eze” and “N. Eze” both meet the rule. Titles such as Chief, Dr or Engr are not required, though you can keep them.
- Former names. If a director has changed a forename or surname, show the earlier name as well. For section 304, a married woman’s maiden name does not count as a former name.
- Nationality only when it is not Nigerian. Nigerian directors need no label. A foreign director’s nationality goes in brackets, for example “(British)” or “(Ghanaian)”.
Put the directors on one line in the footer, so a board change means editing a single line.
Which documents are covered: invoices, receipts, quotations and more
Strictly, section 304 (directors) names business letters, trade circulars and show cards, while section 729(1)(c) (name and RC number) reaches further, to invoices, receipts and payment documents. Law-firm guidance on the notice, including SCP Law’s, tells companies to review electronic letterheads, invoices, receipts, quotations and other system-generated documents, not just paper stationery.
My advice is to build one compliant footer and use it everywhere your company name goes out on a document:
- Letterheads and letters, printed or sent as PDF
- Invoices and proforma invoices
- Receipts
- Quotations, estimates and purchase orders
- Delivery notes, circulars and notices to customers
- Email templates used for formal correspondence
The notice does not single out emails or websites. In my view, a letter sent as a PDF attachment is still a business letter, so treat digital documents the same as paper.
Business names and incorporated trustees: check your own rules
The notice is addressed to companies. Business names (BN numbers) are covered by Part E of CAMA 2020, and incorporated trustees, such as churches, mosques, associations and many NGOs, by Part F. Each part has its own rules. I could not find any CAC statement extending this notice to them, so check with the CAC or a lawyer before you assume either way. If you decide to list proprietors or trustees on your stationery, the same footer layout works.
Laying out a compliant letterhead, with an example
A compliant letterhead does not have to look crowded. This layout fits everything on a standard A4 page:
Header: logo and “Crestview Properties Ltd”, with phone, email and website on the right.
Body: date, reference, recipient, subject and the letter.
Footer, line 1: RC 1234567 | Registered office: 12 Broad Street, Lagos Island, Lagos
Footer, line 2: Directors: Adebayo Ogunleye (Chairman), Ngozi Eze (MD), Ibrahim Musa (formerly Ibrahim Garba), James Carter (British)
Design tips
- Keep it legible. The law says “legible characters”. A footer at 8 to 9 points in dark grey reads well; pale grey at 6 points does not.
- Put the changeable details in the footer. Directors and addresses change more often than logos.
- Repeat it on every page. Long letters run onto a second page, so make sure the footer prints on each one.
- Label the registered office. If you trade from a different address, show both and mark which one is registered.
Making it in the free Letterhead tool
- Open the free Letterhead & Letter maker. No sign-up is needed.
- Choose Blank letterhead to print stationery, or A letter on it to type a letter.
- Under Your organization, add your logo, registered name, address, phone, email and website, then fill in the RC number field.
- Type the directors into the Directors or trustees line. It prints in the footer.
- Pick a design and colour, decide whether the contacts sit in the header or the footer, and add a faint watermark if you want one.
- Print, and choose “Save as PDF” in the print window to keep a PDF copy.
On longer letters, the header, footer and watermark print on every page. What you type stays in your browser until you save it to a free account. Premium unlocks every design and removes the small “made with” line.
Updating old stationery, email templates and PDF documents
The reported summaries of the notice mention no grace period for old stock, so plan to replace it rather than use it up:
- Old printed letterheads: if the bottom margin is clear, run the sheets through a laser printer with only the compliant footer on the page. Otherwise move them to internal notes and drafts.
- Word and Google Docs templates: update the master copy, delete old versions from shared drives, and tell staff which file to use.
- Invoices, receipts and quotations: the free invoice generator, receipt generator and quotation and estimate maker each have an RC number field, and you can add the registered office and directors line in the notes.
- Email: add the registered name, RC number and registered office to a shared signature. The email signature generator has a notice line for exactly this and shows how to copy it into Gmail, Outlook or Apple Mail.
- Accounting software: check the footer settings in whatever system sends your invoices and statements. These are the documents most often forgotten.
If you run a school, clinic, shop or NGO and would rather have every template and system updated in one go, that is part of the digital operations support I offer physical organizations.
Penalties and a final compliance checklist
Under section 304(3), if a company fails to comply, the company and every officer in default are liable to a penalty prescribed by the CAC. Under section 729, a default counts for each day it continues, and directors and managers can be liable as well as the company. The amounts sit in the CAC’s regulations, so confirm current figures with the CAC or your company secretary. The cheaper route is simply to comply:
- Confirm your directors and registered office against your CAC records.
- File any outstanding change of directors or address before you print.
- Show the registered name, RC number and registered office on every letterhead, invoice, receipt and quotation.
- List every director, with former names and, for non-Nigerians, nationality.
- Keep the footer legible and printing on every page.
- Replace, overprint or retire old stock.
- Update email signatures and software templates.
- Name one person to update the footer whenever the board changes.
Frequently asked questions
Is it compulsory to put directors’ names on a company letterhead in Nigeria?
Yes. Section 304 of CAMA 2020 requires a company’s business letters to state the present forename or initials and surname of every director, any former names, and the nationality of any director who is not Nigerian. The CAC began enforcing it on 1 August 2026, after a public notice dated 7 July 2026.
Must the RC number appear on invoices and receipts?
Yes. Section 729(1)(c) of CAMA 2020 requires a company’s registered name and registration number on its business letters, notices and official publications, and on invoices, receipts, cheques and letters of credit. Put the RC number in the same place on every template so it is never left off.
Can my company keep using old letterheads that do not list the directors?
Not for letters to people outside the company. The reported summaries of the CAC notice mention no grace period for old stock. Overprint a compliant footer on sheets with a clear bottom margin, keep the rest for internal notes, and switch to an updated template for everything you send out.
Does the CAC notice apply to business names and NGOs?
The notice is addressed to companies registered under CAMA 2020 or earlier company laws. Business names fall under Part E of the Act and incorporated trustees under Part F, each with its own rules. I could not find a CAC statement extending this notice to them, so confirm with the CAC or a lawyer.