Financial Reporting & Year-End Close Readiness Guide

A Nigerian Introductory Guide for the 2026 Reporting Cycle

A free introductory readiness guide from Outliers Professionals Ltd for CFOs, Finance Directors, Financial Controllers and audit committee members. It orients Nigerian finance teams on the 2026 reporting cycle: a year-end close roadmap from T-90 to board approval, a financial close checklist overview, an IFRS standard-by-standard review approach, audit readiness and PBC preparation, a year-end tax review across CIT, VAT, PAYE, WHT, CGT and deferred tax aligned to the Nigeria Tax Act 2025, governance orientation for boards and audit committees, IFRS S1 and S2 sustainability reporting obligations, a financial reporting maturity self-assessment, and five starter templates. This free readiness guide is a limited introductory resource containing five starter templates. It is separate from the paid Financial Reporting & Year-End Close Toolkit, which provides the complete practitioner-focused publication, 14 embedded practical templates and working-paper models, and expanded implementation guidance.