Nigeria10 entries from 9 of our maps, in one place. Open a map to see Nigeria beside the rest of the world.
Global regulatory & profession weekly updates.
Nigeria’s Financial Reporting Council published its National Register of Audit Firms as at 14 September and said the register will be updated weekly. The register supports transparency over firms permitted to operate in the country’s audit market.
Public audit-oversight bodies (POBs) and IFIAR membership by country
PAO: 1. The Institute of Chartered Accountants of Nigeria (ICAN); 2. Association of National Accountants of Nigeria (ANAN) · ~1,200 registered audit firms · ~25,000 registered auditors · FRCN oversees standards and PIE auditors. ICAN and ANAN handle registration; no single POB with full IFIAR-style mandate
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
PIEs and listed entities; SMEs from 2030 · PIEs mandatory from 2028; SMEs from 2030
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member · Pan African Federation of Accountants (PAFA) · Founded 1979
IFAC member · Pan African Federation of Accountants (PAFA) · Founded 1965
Where company financial statements are filed and published, by country
All limited liability companies (Ltd, Plc); listed companies also via SEC Nigeria · SEC Nigeria (https://www.sec.gov.ng/) and NGX (https://ngxgroup.com/) publish listed company financials
Gross annual pay of accountants and external auditors, in US dollars (2026)
Modelled values use global occupational multipliers; use as directional estimates.
Gross pay in nominal US dollars (2026), not adjusted for living costs.
The main challenge for accounting and audit in each country, from public evidence (2026)
Practitioners identify skilled-professional emigration and technical competence gaps affecting financial reporting.
Source: Nigeria’s accounting practice, education bunged by talent retention, competence gaps - Businessday NG (news or professional publication)
National & global awards for the best annual reports and corporate reporting
ICAN and NGX Regulation Limited (NGX RegCo) · Financial reporting; corporate governance; sustainability disclosures · Listed companies on Nigerian Exchange (NGX)
GDP per capita (current US$), 2025 — World Bank Open Data
GDP per capita (current US$), 2025 · Lower-middle · $1,146–4,515
No live listings in Nigeria right now.
Not on these maps yet: Accounting History.
