As your business evolves, the information held on its CAC record may need to change. You may change the registered name or address, expand or modify your business activities, update your governing documents, alter your share capital, or eventually decide to cease operations. These changes should be properly documented and, where required, filed with the Corporate Affairs Commission (CAC) so that your official records continue to reflect the current position of the entity.
Keeping inaccurate or outdated information on record can create problems during banking, licensing, regulatory applications, contracts, due diligence, or other business transactions. This guide explains the main categories of CAC Entity Changes, Records & Status filings in Nigeria, why they matter, and how to keep your official records accurate and up to date.
What are CAC Entity Changes, Records & Status Filings?
Every entity registered with the CAC, whether a company, a business name, an incorporated trustee, a limited partnership, or a limited liability partnership, has a core set of details fixed on the public register: its legal name, its registered address, the activities it is licensed to carry out, its governing documents, and, for companies, its share capital and ownership structure.
An entity change is any event that alters one of those core details rather than who leads or owns the business. In practice, this covers:
- A registered name change following a rebrand, correction, or restructuring.
- A registered address change following a move of office or principal place of business.
- A business activity change when the entity starts operating outside its originally registered objects.
- A governing document change to a company's memorandum and articles, an incorporated trustee's constitution, or a partnership agreement.
- A capital or shares change, including allotments, transfers, capital increases or reductions, and charges registered over company assets.
- A formal cessation, striking off, dissolution, or liquidation when an entity stops operating altogether.
None of these changes update themselves. A rebrand, an office move, or a new investor is only real to the CAC once the correct notice, resolution, and supporting documents have been filed and accepted.
Why Accurate CAC Entity Records Are Non-Negotiable
The CAC register is the single public source of truth for a Nigerian entity's identity. Banks verify it before opening or maintaining an account. Investors and acquirers check it during due diligence. Regulators and licensing bodies cross-reference it against the activities a business actually carries out. Courts rely on it to determine what a company was legally permitted to do at a given point in time.
When the name, address, objects, or share structure on file no longer matches reality, every one of those checks turns up a mismatch, and the business is the one left explaining it. What that mismatch actually costs, in blocked transactions, voided security, and compounding penalties, is set out in full further down this guide.
Types of CAC Entity Changes, Records & Status Filings
SplashDict's CAC post-incorporation services cover the main categories of entity changes that businesses commonly need to file. Each category has its own requirements, supporting documents, and practical implications. This is one part of a wider range of CAC registration and compliance services covering every stage of a Nigerian business's lifecycle.
1. Registered Name Change
A registered name is part of an entity's legal identity, and operating under a name that no longer matches the CAC record, however long you have used it in practice, creates real legal and contractual risk.
The process typically begins with a name availability search and reservation to confirm the new name is not already taken or confusingly similar to an existing entity. For companies, a special resolution then has to be passed before the change can be filed. Once approved, a new certificate bearing the new name is issued, and the original certificate is surrendered to the CAC.
What this filing covers:
- Change of Company Name: filing notice of change of name for a limited liability company.
- Change of Name of Incorporated Trustees: filing notice of a name change for an NGO, church, or association.
- Change of Name of Registered Business Name: filing notice of a name change for a sole proprietorship or partnership.
- Change in Name of LLP: registering a name change for a Limited Liability Partnership.
- Change in Name of LP: registering a name change for a Limited Partnership.
| Service Name | Fee | File Now |
|---|---|---|
| Change of Name of Incorporated Trustees | From: ₦65,000 | |
| Registration of Change in Name of LLP | ₦35,000 | |
| Registration of Change in Name of LP | ₦35,000 | |
| Change of Name of Company | From: ₦40,000 | |
| Change of Name of Registered Business Name | ₦35,000 |
Rebranding or correcting your registered name?
SplashDict handles the name search, drafts the resolution, and files the change with the CAC.
2. Registered Address Change
Your registered address is the official location on record with the CAC: the address to which legal notices, regulatory correspondence, and service of process are directed. Updating your letterhead or website is not sufficient. Until the change is formally filed, your old address remains your official legal address, whatever your actual location.
What this filing covers:
- Change of Address of Business Name: filing a notice of change in principal place of business or branch address.
- Change of Company Registered Address: filing a notice of change in registered and/or head office address.
- Change of Registered Address of Incorporated Trustees: updating the registered address of an NGO, church, or civic body.
- Change of Registered Address of LLP: updating the registered address of a Limited Liability Partnership.
- Registration of Change in Principal Place of Business of LP: updating the principal place of business of a Limited Partnership.
| Service Name | Fee | File Now |
|---|---|---|
| Registration of Change in Principal Place of Business of LP | ₦25,000 | |
| Change of Company Registered Address | ₦30,000 | |
| Change of Registered Address of LLP | ₦30,000 | |
| Change of Registered Address of Incorporated Trustees | ₦30,000 | |
| Change of Address of Business Name | ₦25,000 |
Moved office or changed your business address?
SplashDict ensures the change is filed within the statutory window and properly reflected on the register.
3. Business Activity Changes
The objects registered against your entity define the legal boundaries of what it is permitted to do. If your business has evolved, started as a trading company and now offers financial services, or began in education and expanded into real estate, your CAC record has to capture that. Operating outside your registered objects can trigger problems with regulators, tax authorities, and licensing bodies, all of whom check your registered activities against what you actually do.
What this filing covers:
- Alteration of MEMART: amending the Memorandum and Articles of Association of a limited liability company.
- Amendment of Constitution and Change of Objects of Incorporated Trustees: amending the registered objects of an NGO, church, or civic body.
- Change of Objects for Business Name: updating the registered business activities of a sole proprietorship or partnership.
- Change of Principal Business Activity of LLP: updating the principal activity of a Limited Liability Partnership.
- Registration of Change in General Nature of Business of LP: updating the general nature of business of a Limited Partnership.
| Service Name | Fee | File Now |
|---|---|---|
| Amendment of Constitution and Change of Objects of Incorporated Trustees | From: ₦45,000 | |
| Alteration of MEMART (Memorandum and Articles) | ₦30,000 | |
| Change of Objects for Business Name | ₦25,000 | |
| Registration of Change in General Nature of Business of LP | ₦25,000 | |
| Change of Principal Business Activity of LLP | ₦30,000 |
Operating outside your registered business activities?
SplashDict prepares the resolution and updates your registered objects with the CAC.
4. Governing Documents Changes
Business activity changes update what an entity is permitted to do. Governing document changes go further, covering broader amendments to the rules an entity operates under: a company's internal regulations and articles, an incorporated trustee's constitution, or the partnership agreement that governs an LP or LLP.
What this filing covers:
- Alteration of MEMART: amending the Memorandum and Articles of Association beyond the objects clause.
- Amendment of Constitution and Change of Objects of Incorporated Trustees: amending the internal rules of an NGO, church, or civic body.
- Change of Partnership Agreement of LLP: registering a change in the partnership agreement of a Limited Liability Partnership.
- Change of Partnership Agreement of LP: registering a change in the partnership agreement of a Limited Partnership.
| Service Name | Fee | File Now |
|---|---|---|
| Registration of Change in Partnership Agreement of LP | ₦25,000 | |
| Registration of Change in Partnership Agreement of LLP | ₦30,000 | |
| Alteration of MEMART (Memorandum and Articles) | ₦30,000 | |
| Amendment of Constitution and Change of Objects of Incorporated Trustees | From: ₦45,000 |
Updating your MEMART, constitution, or partnership agreement?
SplashDict prepares the documentation and files the amendment with the CAC.
5. Capital & Shares Changes
A company's shareholding structure and capital base are among its most fundamental legal attributes. Bringing in a new investor, restructuring equity among existing shareholders, registering a charge over company assets, or handling the transmission of shares after a shareholder's death all require formal CAC filings, each with its own process and, for one category in particular, a hard statutory deadline.
What this filing covers:
- Increase in Issued Share Capital & Share Allotment: filing an increase in authorised and issued share capital alongside the allotment.
- Reduction in Issued Share Capital: filing a formal reduction in a company's issued share capital.
- Transfer of Shares: registering the transfer of shares from one shareholder to another.
- Transmission of Shares: filing the legal transmission of shares due to death, bankruptcy, or operation of law.
- Statement of Satisfaction of a Charge: confirming that a previously registered charge has been paid off or satisfied.
- Transmission, Transfer, Surrender & New Allotment of Shares: a combined filing covering multiple share movements in one transaction.
| Service Name | Fee | File Now |
|---|---|---|
| Increase in Issued Share Capital & Share Allotment | From: ₦30,000 | |
| Transfer of Shares | ₦30,000 | |
| Reduction in Issued Share Capital | From: ₦30,000 | |
| Statement of Satisfaction in whole or in part of a charge | ₦30,000 | |
| Transmission, Transfer, Surrender & New Allotment of Shares | ₦30,000 | |
| Transmission of Shares | ₦30,000 |
These filings are distinct from broader Shareholder, Guarantor & Member Changes, which cover updates to who owns or guarantees the entity. Note too that a share transfer which pushes someone above or below the 5% threshold also triggers a separate Persons with Significant Control (PSC) filing.
Restructuring shares or registering a charge?
SplashDict identifies the correct filing and ensures charges are registered within the 90-day window.
6. Cessation / Striking Off / Dissolution / Liquidation
Sometimes the right decision is to close. A business name no longer in use, an NGO that has completed its mission, a partnership that has wound down: these entities should be formally closed with the CAC, not simply abandoned. The CAC does not close a dormant entity on its own. Annual return penalties continue to accrue for as long as it remains on the register, whether or not it is actually trading.
The Commission also has its own power to act: under Section 692 of CAMA 2020, the CAC can send a notice to an entity it has reasonable cause to believe is no longer operating, and if there is no response within the specified period, publish a notice in the Federal Gazette and strike the entity off the register.
What this filing covers:
- Cessation of Business Name: filing a formal notice of cessation of a registered business name.
- Dissolution of Incorporated Trustees: formally dissolving a registered NGO, church, or civic body.
- Cessation of Limited Partnership (LP): filing notice of cessation of a Limited Partnership.
| Service Name | Fee | File Now |
|---|---|---|
| Dissolution of Incorporated Trustees | ₦25,000 | |
| Cessation of Business Name | ₦25,000 | |
| Filling Notice of cessation of an LP | ₦70,000 |
Stopped trading but never formally closed?
SplashDict can assess your situation and file the appropriate cessation or dissolution notice.
Practical Realities That Trip Most Businesses Up
Beyond knowing which category applies, a few practical points consistently cause delays:
- Annual returns must be current: the CAC will not process most entity changes while annual returns are outstanding, including years the company sat dormant.
- Resolutions must meet the threshold: a name, objects, or governing document change generally requires a special resolution passed by at least 75% of the votes cast. An improperly convened meeting or a resolution passed below that threshold is one of the most common reasons a filing is rejected.
- Charges have a hard deadline: missing the 90-day window for registering a charge does not just risk a penalty, it can make the security void against a liquidator entirely.
- Supporting documents must be complete: a missing resolution, an unreserved name, or incomplete proof of address are the most common reasons for rejection or requests for further information.
How the CAC Entity Change Filing Process Works
- Confirm the exact category and its legal basis: identify which of the six categories applies, and whether it requires a special resolution, an ordinary resolution, or partner consent.
- Gather the supporting documentation: this typically includes the resolution, a name reservation or proof of address where relevant, and any instrument creating a charge.
- Confirm your annual returns are current: the CAC will not process most entity changes while annual returns are outstanding.
- File through the CAC Post-Incorporation Portal: entity changes are processed online, and in most cases must go through a CAC-accredited agent rather than being submitted directly by the business owner.
- Monitor the application and respond to queries promptly: incomplete documentation or a name that fails the availability check are the most common causes of delay at this stage.
- Update your internal records: once the CAC confirms the change and issues an updated certificate or status report, mirror it in your own statutory registers, letterheads, and contracts.
What Non-Compliance Actually Costs You
"It's just paperwork" is an expensive assumption when the paperwork in question is your entity's legal identity. Here is what actually happens when entity changes go unfiled.
An unregistered charge is void against your liquidator
If a charge over company assets is not registered with the CAC within 90 days of creation, it becomes void against the liquidator and other creditors. In a distressed scenario, a lender who believed their security was protected can find it has no legal standing at all.
Contracts and correspondence go to the wrong name or address
A contract signed under a name that no longer matches your CAC record, or a regulatory notice sent to an address you vacated years ago, can create disputes or missed deadlines that a simple filing would have prevented.
Banks and regulators flag the mismatch
KYC reviews, licence renewals, and contract bids routinely cross-check your registered name, address, and objects against what you present. A mismatch is one of the fastest ways to stall an otherwise straightforward transaction.
Dormant entities keep accruing penalties
An entity that has stopped trading but was never formally closed does not stop owing annual returns. The penalty clock keeps running, sometimes for years, until a formal cessation is filed.
Blocked future filings
The CAC will not process most entity changes, or most other post-incorporation filings, while annual returns are outstanding. One overdue filing can quietly block an unrelated, time-sensitive change the moment you actually need it.
How SplashDict Handles Your CAC Entity Changes
This is precisely the work SplashDict was built for. We are a CAC-accredited filing platform staffed by ICSAN-licensed chartered secretaries, and every one of the six categories covered in this guide, name changes, address changes, business activity changes, governing document amendments, capital and share changes, and cessation or dissolution filings, is handled end to end on our platform.
- We diagnose exactly which filing your name, address, activity, governance, capital, or closure change requires.
- We prepare the resolution, supporting documents, and CAC forms correctly the first time.
- We file through the official CAC portal using our accredited-agent credentials, and follow through to approval.
- We deliver your updated certificate or CAC status report once the change is reflected on the register.
If your business is also managing a change in directors, shareholders, or company secretary alongside these entity updates, see our guide to CAC Leadership, Ownership & Governance Changes. If you need a Status Report or Letter of Good Standing to confirm your compliance position first, see our guide to CAC Filings, Reports & Documents.
Update Your CAC Entity Records Now →
Your CAC Record Should Match Your Business, Not Its Founding Details
Your CAC record is a public document. Lenders check it. Investors check it. Regulators and prospective partners check it before doing business with you. Every day it falls out of step with your entity's actual name, address, activities, or capital structure is a day that record is working against you instead of for you.
Whether it is one overdue address update or a backlog of changes that has built up over several years, the fix is the same: identify what changed, file it correctly, and keep it current from here on.
Start Your CAC Update Today →
SplashDict Limited is a corporate secretarial and business support services firm registered in Nigeria. It is not a law firm and does not provide legal advice. For complex legal or tax matters, please engage a qualified legal practitioner or chartered accountant. Statutory references in this article reflect general provisions of CAMA 2020; always confirm the specific requirements applicable to your filing.
