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Nigeria: Agreement not registered is not null and void (Court of Appeal)

Nigeria: Agreement not registered is not null and void

Nigeria’s Court of Appeal held that a failure to register an agreement does not render it null and void.


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The appeals court judgement concerns the effects of agreements not registered with the National Office for Technology Acquisition and Promotion. Previous guidance provided registration was required before companies could recognize certain expenses in their financial statements.

The appeals court reversed a judgment of the Federal High Court, and held that a failure to register an agreement does not render it illegal, null and void.

Read an August 2019 report [PDF 671 KB] prepared by the KPMG member firm in Nigeria

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