This article explores the transitional provisions introduced under the Nigeria Tax Act (NTA), 2025, and the Nigeria Tax Administration Act (NTAA), 2025, outlining key considerations for businesses and providing practical guidance to support effective implementation and compliance.
Climate risk is now a financial risk for Nigerian businesses. Learn how IFRS S2 disclosures and proactive strategies can turn climate challenges into growth opportunities.
This article examines the psychological forces that influence successful change and offers practical strategies for leaders to cultivate empathy, resilience, and engagement, ultimately driving lasting transformation.
Discover how AI is transforming cybersecurity and learn how organisations can defend against smart threats and build digital trust in the AI era.
This article examines the economic impact of ICFR system implementation and maintenance from a cost-benefit standpoint, considering both short-term and long-term implications.
Explore key recapitalization changes under NIIRA 2025
This article explores how adopting a culture of agility and automation can transform internal audit functions, enhancing their relevance and value within organizations. It highlights key technologies that support modern audit practices and outlines the benefits of integrating agile methodologies and automation tools, including improved efficiency, responsiveness, and strategic insight.
Explore the General Application and Implementation Directive (GAID) 2025 framework's key provisions, issued by the Nigeria Data Protection Commission (NDPC), and their legal and operational impact on businesses, regulators, and data-driven organizations across the country.
Explore key fraud risks in audit and discover practical strategies for detection, prevention, and ensuring audit integrity under ISA standards.
Discover how integrating ESG and ERM strategies enhances business resilience, mitigates risks, and drives long-term sustainability and growth.
Discover how Nigeria's new tax reforms affect non-resident companies.
Access the Financial Reporting Council of Nigeria's strategic roadmap for implementing IFRS Sustainability Disclosure Standards, designed to transform corporate reporting practices across Nigerian businesses.
Discover how ESG considerations are revolutionizing M&A due diligence, mitigating risks, and unlocking opportunities for long-term value creation. Learn why integrating environmental, social, and governance factors is essential for sustainable and strategic investments.
Discover how hybrid auditing models and technological advancements are reshaping the remote auditing landscape in 2024.
Discover how AI is revolutionizing cybersecurity by enabling real-time threat detection, predictive analytics, and adaptive security models. Stay ahead of cyberattacks with AI-enhanced defense strategies.
Discover the impact of International Standards on Auditing (ISA) on Less Complex Entities (LCEs), and explore the key benefits for stakeholders. Learn about the strategic advantages of adopting these standards and the next steps for seamless implementation.
In Nigeria's dynamic financial landscape, the recapitalisation of the banking sector has opened new opportunities for growth. This article delves into the critical role financial advisors play in this evolving environment, guiding institutions and investors through strategic planning, risk management, and capital allocation.
Explore the potential impacts of the proposed cybersecurity levy, including its benefits for enhanced security measures and the associated risks for businesses and consumers.
Exploring the intricate link between technology and audit, this article investigates how this evolution is poised to reshape financial practices.
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