A common requirement for public and private limited companies in Nigeria is that

The common requirement for public and private limited companies in Nigeria is that their annual accounts are made available to the Corporate Affairs Commission (CAC). This means that the companies are required to submit their financial statements to the CAC for regulatory and legal purposes. The financial statements must provide a comprehensive report on the financial performance of the company, including its income, expenses, assets, and liabilities, among others. This requirement ensures transparency and accountability in the operations of the companies, and helps to protect the interests of stakeholders, including shareholders, creditors, and the public.