Change of Registered Address (Nigeria)
BOARD RESOLUTION — CHANGE OF REGISTERED OFFICE ADDRESS
Companies and Allied Matters Act 2020 (CAMA 2020), Section 28
Company: [Company Name] ([Company Type])
CAC RC Number: [RC Number]
Date of Resolution: [Resolution Date]
RECITALS
A. [Company Name] ("the Company") is a company duly incorporated under the Companies and Allied Matters Act 2020 (CAMA 2020) with Registration Number [RC Number].
B. The Company's current registered office address recorded with the Corporate Affairs Commission (CAC) is: [Old Address]
C. The Company has resolved to change its registered office address to: [New Address] with effect from [Effective Date].
RESOLUTION
At a duly convened board meeting of [Company Name] held on [Resolution Date], chaired by [Chairman Name], the following directors were present: [Directors Present]
IT IS HEREBY RESOLVED that:
1. The registered office of [Company Name] be and is hereby changed from [Old Address] to [New Address] with effect from [Effective Date].
2. The Company Secretary, [Company Secretary Name], be and is hereby authorised to file the necessary notifications with the Corporate Affairs Commission (CAC) under Section 28 of the Companies and Allied Matters Act 2020 within 14 days of the effective date of the change.
3. The filing agent [Filing Agent Name] is hereby authorised to submit the change-of-address filing through the CAC's Company Registration Portal (CRP) on behalf of the Company.
4. All company stationery, correspondence, and statutory registers be updated to reflect the new registered address.
5. The evidence of the Company's right to occupy the new premises ([Premises Evidence]) be filed with the CAC as required.
CERTIFICATION
I, [Company Secretary Name], Company Secretary of [Company Name], hereby certify that the above resolution was duly passed by the board of directors at a meeting held on [Resolution Date] and is a true extract from the minutes of the board.
This resolution is filed with the Corporate Affairs Commission (CAC) pursuant to Section 28 of the Companies and Allied Matters Act 2020 (CAMA 2020).
Chairman / Director
________________
Signature
Company Secretary
________________
Signature
What Is a Change of Registered Address (Nigeria)?
A Change of Registered Address in Nigeria is the formal legal process by which a company incorporated under the Companies and Allied Matters Act 2020 (CAMA 2020) notifies the Corporate Affairs Commission (CAC) that it has changed the address of its registered office — the official address at which the company can be served with legal process, at which its statutory registers are kept, and which is recorded in the CAC's public register of companies.
The registered office of a company incorporated in Nigeria is established at the time of incorporation under Section 27 of CAMA 2020, which requires every company to have a registered office in Nigeria to which all communications and notices may be addressed. The registered office address forms part of the public record maintained by the Corporate Affairs Commission (CAC) under its mandate as the principal regulator of companies in Nigeria under CAMA 2020.
When a company changes its registered office address, it is required under Section 28 of CAMA 2020 to notify the CAC of the new address within 14 days of the change taking effect. Failure to notify the CAC within the prescribed period renders the company and every officer in default liable to a fine under Section 28(3) of CAMA 2020. The change of registered address is effected by filing Form CAC 3A (or the applicable electronic filing form on the CAC's online portal — the Company Registration Portal (CRP)) together with a board resolution authorising the change.
The CAC, established under Part A of CAMA 2020 and formerly constituted under the Companies and Allied Matters Act Cap C20 (now repealed), maintains the Federal Register of Companies accessible to the public. The registered office address recorded with the CAC is used for service of court process and regulatory notices — including notices from the Federal Inland Revenue Service (FIRS) under the Companies Income Tax Act (CITA) Cap C21, the Securities and Exchange Commission (SEC) under the Investments and Securities Act (ISA) 2007 for listed companies, and the Central Bank of Nigeria (CBN) for regulated financial institutions. An incorrect or outdated registered address creates regulatory risk because statutory notices sent to the old address are treated as validly served.
For business names registered under Part B of CAMA 2020 and incorporated trustees registered under Part C, equivalent notification obligations apply when the principal place of business address changes, with filing made through the CAC's portal using the applicable change-of-address form.
The legal framework governing the Change of Registered Address (Nigeria) in Nigeria draws on several key statutes and regulatory bodies. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Parties executing a Change of Registered Address (Nigeria) in Nigeria should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Companies and Allied Matters Act (CAMA) 2020 sets the foundational requirements.
When Do You Need a Change of Registered Address (Nigeria)?
A Change of Registered Address notification is required in Nigeria whenever a company changes the physical address of its registered office as recorded with the Corporate Affairs Commission (CAC), regardless of the reason for the change.
A Change of Registered Address is required when a company relocates its head office or principal place of business from one premises to another within the same state — for example, when a Lagos-based company moves from a Victoria Island office to a new Lekki office — and must update the CAC records within 14 days under Section 28 of CAMA 2020.
A Change of Registered Address is needed when a company that previously used its incorporation agent's address as its registered office decides to use its own commercial premises — a common situation for newly incorporated companies that initially registered using the address of a commercial law firm or company secretarial service provider.
A Change of Registered Address is required when a company relocates from one state to another — for example, from Abuja (FCT) to Lagos State — which requires not only notification to the CAC but potentially also notification to the relevant state Internal Revenue Service (IRS) and state government agencies regulating the company's sector.
A Change of Registered Address is needed when the building or premises previously used as the registered office is demolished, condemned, or made unavailable as a result of a government acquisition under the Land Use Act 1978, requiring the company to immediately update its registered address before statutory notices are misdelivered.
A Change of Registered Address is required when a company undergoing a merger or acquisition under the Investments and Securities Act (ISA) 2007 and the SEC's Rules and Regulations on Mergers, Acquisitions and Takeovers changes its registered office as part of the post-merger integration process, with CAC notification required as a condition of the integration timeline.
A Change of Registered Address is needed when a regulated company — such as an insurance company regulated by the National Insurance Commission (NAICOM), a bank regulated by the Central Bank of Nigeria (CBN), or a fund manager regulated by the Securities and Exchange Commission (SEC) — changes its registered office and must notify both the CAC and the relevant sectoral regulator within the prescribed timeframes.
Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters.
What to Include in Your Change of Registered Address (Nigeria)
A valid Change of Registered Address notification package for a company in Nigeria must contain the following essential elements under CAMA 2020 and CAC regulations.
Board Resolution: A duly passed resolution of the company's board of directors authorising the change of registered office address, stating the new registered address with full postal details, and signed by the chairman of the board or the company secretary in accordance with the company's Articles of Association. For single-member companies and small companies as defined in Section 394 of CAMA 2020, a written resolution of the sole director may suffice.
CAC Form Filing: Completion and submission of the applicable CAC change-of-address form — currently processed through the Corporate Affairs Commission's Company Registration Portal (CRP) online platform, which replaced paper-based filing under CAMA 2020's digital-first regulatory approach. The filing must include the company's RC number, the old registered address, the new registered address, the effective date of change, and the details of the person filing (typically the company secretary or a legal practitioner).
New Address Verification: The new registered address must be a physical address within Nigeria — a post office box alone is not acceptable as a registered office under CAMA 2020. Evidence of the company's right to use the premises (such as a lease agreement, property ownership title, or landlord's consent letter) may be required by the CAC.
Company Secretary Certification: For companies that have appointed a company secretary under Section 330 of CAMA 2020 — mandatory for public companies and recommended for private companies — the change of address notification should be certified by the company secretary, who is responsible for maintaining the company's statutory registers and confirming CAC filings are made on time.
Notification to Other Regulators: Depending on the company's sector, parallel notifications may be required to the Federal Inland Revenue Service (FIRS) for tax registration purposes; the relevant state Internal Revenue Service (IRS); the Central Bank of Nigeria (CBN), the National Insurance Commission (NAICOM), or the Securities and Exchange Commission (SEC) for regulated entities; and, for companies with employees, the Industrial Training Fund (ITF) and the National Social Insurance Trust Fund (NSITF).
Update of Statutory Registers and Documents: After the CAC filing is confirmed, the company must update its registered address on all company stationery, website, and official correspondence, and in its statutory registers — particularly the register of members and the register of directors — which must show the company's current registered office address in accordance with Section 120 of CAMA 2020.
Additional compliance elements for a Change of Registered Address (Nigeria) used in Nigeria include: Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Forms-legal.com provides this template as a starting point for Nigeria-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Change of Registered Address (Nigeria) (Nigeria) [Legal document template]. Forms Legal. https://forms-legal.com/nigeria/business/corporate/registered-address-change-nigeria
"Change of Registered Address (Nigeria) (Nigeria)." Forms Legal, 2026, https://forms-legal.com/nigeria/business/corporate/registered-address-change-nigeria.
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author = {{Forms Legal}},
title = {Change of Registered Address (Nigeria) (Nigeria)},
year = {2026},
howpublished = {\url{https://forms-legal.com/nigeria/business/corporate/registered-address-change-nigeria}},
note = {Free legal document template. Based on Companies and Allied Matters Act (CAMA) 2020}
}Frequently Asked Questions
Under Section 28(2) of the Companies and Allied Matters Act 2020 (CAMA 2020), a company must notify the Corporate Affairs Commission (CAC) of a change in its registered office address within 14 days of the change taking effect. The change takes effect when the company physically moves to — or begins using — the new address as its registered office, not from the date of the board resolution authorising the change. Filing is made through the CAC's Company Registration Portal (CRP) online platform. Failure to notify within 14 days renders the company and every officer in default liable to a fine under Section 28(3) of CAMA 2020. In practice, the CAC's penalty enforcement for late notification has been applied inconsistently, but the legal risk of non-compliance remains — particularly where statutory notices (court process, tax assessments from the Federal Inland Revenue Service, or CBN regulatory correspondence) are served at the old address after the company has moved. In addition to the CAC notification, companies regulated by sectoral regulators (CBN, NAICOM, SEC, NAFDAC, SON) are typically required to notify those regulators of the address change within the same or a similar timeframe under the relevant sector-specific regulations.
No. The Companies and Allied Matters Act 2020 (CAMA 2020) requires that the registered office of a company in Nigeria be a physical address in Nigeria — a postal address or PO Box alone does not satisfy the statutory requirement. Section 27 of CAMA 2020 requires every company to have a registered office in Nigeria 'to which all communications and notices may be addressed', which the CAC interprets as requiring a physical, locatable premises address where legal process can be served. This is consistent with the service of process rules under the High Court (Civil Procedure) Rules of the various states and the Federal High Court (Civil Procedure) Rules, which treat service at the registered office address as valid service on the company. In practice, newly incorporated companies that do not yet have commercial premises often use the address of their incorporation agent — typically a legal practitioner, chartered secretary, or company secretarial service — as their registered office address until they establish their own office. This is permissible under CAMA 2020 provided the agent consents and the address is a genuine physical address. The CAC requires that the premises be within Nigeria — foreign addresses are not accepted as registered office addresses for Nigerian-incorporated companies.
To file a change of registered address with the Corporate Affairs Commission (CAC) in Nigeria under CAMA 2020, the following documents are typically required. First, a board resolution of the company's directors formally approving the change of registered address, specifying the new address and the effective date. Second, the completed CAC change-of-address filing form submitted through the Company Registration Portal (CRP) — the CAC's online filing platform — which requires the company's RC number, old address, new address, and filing details. Third, evidence of the company's right to occupy the new premises — typically a lease agreement, property purchase deed, or a letter from the landlord confirming the company's right to use the address as its registered office. Fourth, for companies with a company secretary appointed under Section 330 of CAMA 2020, a certification or declaration by the company secretary confirming the accuracy of the filed information. Fifth, payment of the applicable CAC filing fee — the CAC publishes its schedule of fees for various filings on its portal, and change-of-address fees are generally modest. The filing is processed electronically through the CRP, and once approved, the CAC's public register is updated to reflect the new registered address. A confirmation certificate or acknowledgement from the CAC is issued and should be retained as evidence of the filed change.
No. A change of registered office address in Nigeria does not require a special resolution of the company's shareholders under CAMA 2020. A change of registered address is an administrative matter within the authority of the company's board of directors, and a simple board resolution — passed by a majority of directors at a duly convened board meeting or by written resolution — is sufficient to authorise the change. This contrasts with certain other corporate changes that require a special resolution passed by at least 75% of the voting members at a general meeting — such as a change of company name under Section 30 of CAMA 2020, an alteration of the Memorandum of Association, or a change of objects clause. The board resolution should be passed in accordance with the company's Articles of Association, properly minuted, and signed by the chairman of the board. For a single-member private company as contemplated by Section 18(2) of CAMA 2020, a written decision of the sole director doubles as the board resolution. If the company's Articles of Association contain specific provisions governing the location of the registered office — such as requiring it to remain within a specified state — then the articles should be checked before the change is made, as an article amendment would require a special resolution if needed.
Failure to update a company's registered address with the Corporate Affairs Commission (CAC) following a change of registered office has several significant legal and practical consequences for a company in Nigeria. First, statutory liability: the company and every officer in default are liable to a fine under Section 28(3) of CAMA 2020 for failure to notify the CAC within the 14-day period. Second, deemed valid service: under Nigerian procedural law and company law, service of court process or regulatory notices at the registered address recorded with the CAC is treated as valid service on the company — even if the company has physically moved. This means that a company that fails to update its CAC address may lose court proceedings by default (having never received the originating processes) or face enforcement actions from the Federal Inland Revenue Service (FIRS) for tax assessments or from the Central Bank of Nigeria (CBN) for regulatory demands sent to the old address. Third, third-party reliance: creditors, counterparties, and business partners searching the CAC public register will find the incorrect old address and may direct important legal correspondence there. Fourth, regulatory non-compliance: sector-specific regulators (CBN, NAICOM, SEC) that require parallel address-change notifications will treat a company's failure to notify as a breach of their regulations, potentially triggering compliance sanctions including fines or licence conditions.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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