Report PDF
Nigeria Economic Outlook 2026 Outliers Professionals Ltd's flagship 2026 publication: an 85-page macroeconomic outlook on Nigeria, structured for boards, CEOs, CFOs and investors. Covers the reform dividend (subsidy removal, FX unification, bank recapitalisation, Nigeria Tax Act 2025), GDP growth forecasts (4.2%–4.6% base case), disinflation from 33% to 15.69%, FX stability in the ₦1,410–₦1,519/USD corridor with $45.5bn reserves, the CBN easing cycle (MPR cut to 26.5% in Feb 2026), fiscal posture (3.01% deficit/GDP), seven sector deep-dives (services, agriculture, manufacturing, banking, oil & gas, telecoms, fintech), a three-scenario framework (Base 55% · Upside 20% · Downside 25%), a risk heat map, ranked strategic opportunities, an accounting & compliance read-through, a regulatory outlook, a CFO dashboard, a board readiness checklist and a 90-day executive action plan.
Economic Intelligence
Business Intelligence
CFO Playbook for Nigerian Enterprises
Playbook PDF
CFO Playbook for Nigerian Enterprises A 60-page operating playbook covering the close calendar, treasury controls, board reporting cadence, FP&A automation, AI assistance and the metrics every Nigerian CFO should publish monthly. Includes a Power BI starter kit and a CFO 100-day plan.
Business Intelligence
Tax Advisory
Annual Tax Calendar Framework
Calendar XLSX
Annual Tax Calendar Framework Editable Excel calendar covering every NRS and State IRS filing window for the year — CIT, VAT, WHT, PAYE, PIT, NHF and PenCom. Colour-coded by regulator with built-in reminders.
Tax Advisory Report PDF
Nigeria Tax Outlook & Planning Guide 2026/2027 (Enhanced Edition) Outliers' flagship tax publication for 2026/2027 — a single integrated edition combining the Nigeria Tax Outlook & Planning Guide and the Tax Outlook Enhancement Pack. Nine Parts and two appendices: Part I Context (Executive Summary, Nigeria Tax Landscape); Part II What Changed in 2026 (Reform at a Glance — Before vs After, New Acts & NRS, Company Classification and the 0% rate, the 4% Development Levy, Minimum Effective Tax Rate, Personal Income Tax reset, VAT modernisation, Capital Gains absorbed into income tax); Part III The Taxes in Detail (CIT, VAT, WHT, PAYE & Employment Taxes, CGT, Transfer Pricing, International Taxation); Part IV Sectors & Segments (Industry-Specific Tax Guides, SME Tax Planning); Part V Tax Planning in Practice — worked Scenarios (SME, Manufacturing, Professional Services, MNE); Part VI Risk, Governance & Tools (Tax Risk Management, the Outliers Tax Framework™, Tax Dashboards & Board Metrics, the Outliers Tax Health Check™); Part VII Implementation — the 30/90/180 Roadmap; Part VIII 2027 Tax Outlook; Part IX Growth (Website Implementation Pack, Commercialisation). Appendix A: 2026 Tax Compliance Calendar. Appendix B: Executive Infographic content. Cross-linked to the Outliers Tax Health Check™, Tax Readiness Score™, Tax Dashboard & Board Metrics template, the 30/90/180 Action Plan, the Compliance Calendar, sector cheat-sheets and the Before vs After comparison.
Tax Advisory Guide PDF
Nigeria Regulatory Compliance Calendar & Business Compliance Handbook 2026/2027 Annual flagship compliance handbook developed by Outliers Professionals Ltd as a definitive regulatory reference for the 2026/2027 fiscal period. Structured not merely as a calendar of filing dates but as a strategic compliance management resource for boards, C-suite executives, compliance officers, company secretaries, tax managers and finance directors. Covers Nigeria's structural regulatory transformation — the Nigeria Revenue Service (NRS) succession to FIRS with TaxProMax enhancements and new digital audit tools; full enforcement of the Nigeria Data Protection Act 2023 with mandatory DPCPs and DPO appointments; CAC enforcement under CAMA 2020 including automated strike-off and director liability; expanded PenCom enforcement and public defaulter listings; NRS-to-State IRS data sharing; FRC mandatory governance standards for public interest entities; and NSITF / ITF certificates as procurement eligibility. Includes the month-by-month annual compliance calendar, CAC compliance, full tax compliance (CIT, VAT, WHT, PAYE, PIT), NRS, FRC, SEC, NDPC, PenCom, ITF and NSITF obligations, board and management responsibilities, governance frameworks, sector-specific regulations and compliance best practices — with management insights and recommended actions at every step.
Regulatory Compliance
IFRS Knowledge
IFRS Disclosure Checklist (180-point)
Checklist XLSX
IFRS Disclosure Checklist (180-point) Working-paper-grade Excel checklist with 180 disclosure points across every active IAS and IFRS standard. Maps each line to the standard reference and includes a sign-off column for engagement teams.
IFRS Knowledge
Financial Reporting
Illustrative IFRS Financial Statements — Bank
Template DOCX
Illustrative IFRS Financial Statements — Bank Microsoft Word template of a full set of IFRS-compliant financial statements for a Nigerian deposit-money bank — including statement of profit or loss, financial position, changes in equity, cash flows and 60+ illustrative notes.
Financial Reporting
Financial Reporting
Illustrative IFRS Financial Statements — Corporate
Template DOCX
Illustrative IFRS Financial Statements — Corporate Editable Word template of a full set of IFRS financial statements for a Nigerian commercial / industrial entity, with 55 illustrative notes and FRC-aligned disclosure language.
Financial Reporting
Governance & Risk
NCCG 2018 Compliance Checklist
Checklist XLSX
NCCG 2018 Compliance Checklist Excel checklist covering all 28 principles of the Nigerian Code of Corporate Governance 2018 — board composition, committee charters, disclosures and FRC reporting templates.
Governance & Risk
Governance & Risk
Board Pack Template — Quarterly
Template PPTX
Board Pack Template — Quarterly Quarterly board pack template in PowerPoint — CEO dashboard, finance, operations, ERM heatmap, NCCG compliance status and forward agenda. Pre-formatted with the Outliers visual system.
Governance & Risk
Regulatory Compliance
Monthly Regulatory Digest
Report PDF
Monthly Regulatory Digest Each month, the Outliers Compliance Desk distils every material update from NRS, CAC, FRC, SEC, NDPC, CBN, PenCom and NUPRC into a single 20-page PDF with implications and recommended actions.
Regulatory Compliance Guide PDF
CFO Financial Reporting & Year-End Closing Toolkit 2026 A practical, implementation-focused toolkit developed by Outliers Professionals Ltd for CFOs, Finance Directors, Financial Controllers and Audit Committee members. Provides a structured T-90 to board-approval year-end close roadmap, a comprehensive financial close checklist across all balance-sheet areas, an IFRS standard-by-standard technical review tool covering 13 standards, a 15-category PBC audit-readiness framework, a full year-end tax review (CIT, VAT, PAYE, WHT, CGT and deferred tax) aligned to the Nigeria Tax Act 2025, a financial reporting governance framework for boards and audit committees, an internal controls and disclosure framework, IFRS worked examples, IFRS S1 and S2 sustainability reporting obligations, a Financial Reporting Maturity Model for self-assessment, and five CFO dashboard frameworks for Power BI, Excel and board reporting — built around CAMA 2020, FRC and NRS requirements.
Financial Reporting Guide PDF
Board & Governance Compliance Handbook 2026 (Enhanced Edition) The complete governance reference for the Nigerian company — from the duties of a single director to the institution that outlasts its founder. In one volume: directors' responsibilities, board and meeting practice, the NCCG 2018, CAC and FRCN obligations, risk and internal control, the company secretary, shareholders and members, a governance maturity model, a board-effectiveness assessment, a full template suite, a governance dashboard, ESG and AI governance, an audit-committee toolkit, a board reporting framework, governance red flags, family-business governance, worked Nigerian case studies, a governance KPI scorecard, the road ahead to 2030, the Outliers Governance Excellence Framework™, a 25-Question Health Check with the Governance Maturity Matrix and Board Effectiveness Model™, a 50+ KPI library with six board dashboards, and a 30/90/180/365 implementation roadmap by company type.
Governance & Risk Report PDF
IFRS Disclosure & Financial Reporting Handbook 2026 (Enhanced Edition) Outliers Professionals Ltd's flagship 2026 IFRS publication for the Nigerian reporting entity. Integrates the IFRS Disclosure & Financial Reporting Handbook 2026 and the IFRS Handbook 2026 — Enhancement Pack into a single Enhanced Edition. Eighteen chapters in five parts: Part I Framework & Statements (the IFRS Reporting Framework, the Complete IFRS Financial Statement Structure, the IFRS 18 Transition Toolkit); Part II Disclosure & Closing (the IFRS Disclosure Checklist & Matrix, the Year-End Closing Process); Part III Standards in Practice (Model Notes, IFRS 9, IFRS 15, IFRS 16, IFRS S1 & S2 sustainability, Industry-Specific Reporting Issues); Part IV Quality, Risk & Governance (the Outliers IFRS Framework™, the Outliers Financial Reporting Dashboard™, the Outliers IFRS Health Check™, the Board & Audit Committee Reporting Pack, the 50 Most Common IFRS Reporting Errors); Part V Growth (Website Implementation Pack, Commercialisation). Two appendices — A: Annual Financial Reporting Calendar; B: Executive Infographic design content. Cross-linked to the Outliers IFRS Health Check™, IFRS Readiness Score™, IFRS Disclosure Scorecard™, Disclosure Matrix, IFRS 18 Transition Toolkit, Reporting Dashboard template, Board Pack template, Annual Calendar, Standard Cheat Sheets and the Executive Infographic.
IFRS Knowledge
IFRS Knowledge
Outliers IFRS Health Check™
Tool
Outliers IFRS Health Check™ The Outliers IFRS Health Check™ as a free interactive web tool. Ten weighted questions covering disclosure completeness, IFRS 18 readiness, S1/S2 sustainability readiness, ECL governance, lease register integrity and year-end close discipline. Produces a Green / Amber / Red score and a personalised remediation pathway. Entry diagnostic for the Outliers IFRS Framework™ (Handbook §12) and primary lead magnet.
IFRS Knowledge 0 downloads
IFRS Knowledge
Outliers IFRS Readiness Score™
Tool
Outliers IFRS Readiness Score™ The Outliers IFRS Readiness Score™ — an 8-question interactive diagnostic that locates your business on the path to the IFRS 18 presentation regime (effective 1 January 2027) and the IFRS S1/S2 sustainability disclosure standards. Returns a Green / Amber / Red readiness band, the top three transition gaps and the recommended next step. Companion to Chapter 12 (The Outliers IFRS Framework™) of the Enhanced Edition.
IFRS Knowledge 0 downloads
IFRS Knowledge
Outliers IFRS Disclosure Scorecard™
Tool
Outliers IFRS Disclosure Scorecard™ The Outliers IFRS Disclosure Scorecard™ — a 10-question interactive self-test of disclosure completeness across the 15 standards mapped by the IFRS Disclosure Matrix and the 180-point IFRS Disclosure Checklist. Returns a Green / Amber / Red band, the standards with the largest gaps and the recommended remediation. Companion to Chapter 4 of the Enhanced Edition.
IFRS Knowledge 0 downloads
IFRS Knowledge
IFRS Disclosure Matrix 2026 (PDF)
Reference PDF
IFRS Disclosure Matrix 2026 (PDF) Standalone §4.1 of the Enhanced Edition. One-page disclosure-completeness grid keyed to 15 standards (IAS 1, 7, 8, 12, 16, 19, 24, 36; IFRS 7, 9, 13, 15, 16; IFRS S1 and S2) with the headline disclosure requirement, the frequently omitted disclosure, and where it lives in the FS. Use to target the highest-risk item per standard before applying the detailed 180-point checklist.
IFRS Knowledge
IFRS Knowledge
IFRS 18 Transition Toolkit 2026 (PDF)
Toolkit PDF
IFRS 18 Transition Toolkit 2026 (PDF) Standalone version of Chapter 3 of the Enhanced Edition. Equips the CFO and Audit Committee with the five decisions to take in FY2026 ahead of IFRS 18 (effective 1 January 2027), a worked re-presentation example for a Nigerian manufacturer with MPM reconciliation, and a FY2026→FY2027 disclosure roadmap. Pair with the IFRS Readiness Score™ to benchmark transition readiness.
IFRS Knowledge
IFRS Knowledge
Annual Financial Reporting Calendar 2026 (XLSX)
Calendar XLSX
Annual Financial Reporting Calendar 2026 (XLSX) Standalone Appendix A of the Enhanced Edition — editable XLSX. The recurring cadence (month, quarter, half-year, year-end) together with audit, board-approval and FRCN milestone cycles, with editable due-date, status and notes columns. Cross-referenced from Chapter 5 of the Handbook.
IFRS Knowledge
IFRS Knowledge
Annual Financial Reporting Calendar 2026 (PDF)
Calendar PDF
Annual Financial Reporting Calendar 2026 (PDF) Print version of the Annual Financial Reporting Calendar for board pack and audit-committee distribution. Same cadence data as the editable XLSX, formatted for printing or PDF email.
IFRS Knowledge
IFRS Knowledge
Outliers Financial Reporting Dashboard™ Template (XLSX)
Template XLSX
Outliers Financial Reporting Dashboard™ Template (XLSX) Standalone Chapter 13 deliverable — editable Excel workbook implementing the Outliers Financial Reporting Dashboard™. Captures the four Outliers indices (IFRS Readiness Score™, IFRS Disclosure Scorecard™, Financial Reporting Quality Index™, Audit Readiness Index™) plus an S1/S2 readiness panel, with automatic RAG banding, a quarterly KPI-trend sheet and an instructions sheet. Pair with the Outliers IFRS Health Check™ to populate initial scores.
IFRS Knowledge
IFRS Knowledge
Board & Audit Committee Reporting Pack 2026 (PDF)
Template PDF
Board & Audit Committee Reporting Pack 2026 (PDF) Standalone Chapter 15 deliverable — editable meeting template covering the standing agenda, RAG dashboard subset (the four Outliers indices for the quarter), the going-concern memo template, the key-estimates-and-judgements register, audit progress, FRC and NRS regulatory horizon, sustainability update and recommended decisions for the Board.
IFRS Knowledge
IFRS Knowledge
IFRS 9 · 15 · 16 Cheat Sheets 2026 (PDF)
Reference PDF
IFRS 9 · 15 · 16 Cheat Sheets 2026 (PDF) Standalone deliverable accompanying Handbook Chapters 7–9. Three concise one-page cheat sheets for the operating CFO and audit committee: IFRS 9 ECL (classification, staging, SICR triggers, disclosure, audit hotspots); IFRS 15 five-step revenue model with Nigerian sector application; IFRS 16 lessee accounting with reassessment vs modification and Nigerian application notes.
IFRS Knowledge
IFRS Knowledge
IFRS 2026 Executive Infographic (PDF)
Infographic PDF
IFRS 2026 Executive Infographic (PDF) Standalone Appendix B deliverable. Front-matter infographic content (PDF version) — five headline numbers (IFRS 18 effective date, the four Outliers indices, the 180-point checklist, the 15-standard Disclosure Matrix, the three IFRS 18 categories) shaping the 2026 reporting agenda for the Nigerian reporting entity.
IFRS Knowledge 0 downloads Infographic PNG
IFRS 2026 Executive Infographic (PNG) Shareable PNG version of the Executive Infographic for board decks, LinkedIn, intranets and slide insertion. Same headline data as the PDF.
IFRS Knowledge 0 downloads Toolkit PDF
Internal Control, Risk Management & Audit Readiness Toolkit 2026 (Enhanced Edition) Outliers' flagship 2026 internal control publication for Nigerian financial-services institutions and other regulated entities. Integrates the original Internal Control & Audit Readiness Toolkit (Framework & Policy Manual, Process Narratives & Audit Readiness Guide, Risk & Control Matrix, readiness trackers) with the Enhancement Pack (Enterprise Risk Management Framework, Risk Appetite Statement Template, 52-indicator KRI Library, Internal Audit Charter, Audit Committee Charter, Fraud Risk Management Framework, Regulatory Compliance Monitoring Framework, Audit Committee Dashboard specification and 180-day Implementation Roadmap). Aligned to COSO Internal Control, COSO ERM (2017), ISO 31000, ISO/IEC 27001, the IIA Global Internal Audit Standards, NCCG 2018 and the supervisory expectations of CBN, FRCN, SEC, NDPC, PenCom and NFIU. Cross-linked to the Internal Control Health Check™, Audit Readiness Score™, ERM Maturity Assessment™ and Fraud Risk Assessment™.
Internal Control & Risk
Internal Control & Risk
Enterprise Risk Management Framework 2026
Toolkit PDF
Enterprise Risk Management Framework 2026 Standalone Part 3 of the Enhanced Edition. The institution's ERM Framework — five COSO ERM components mapped to ISO 31000; nine risk categories (financial, credit, market & liquidity, operational, compliance, conduct, cybersecurity, strategic & reputational, financial crime); the six-step ISO 31000 process (establish context, identify, assess, treat, monitor, communicate); the 5×5 risk-assessment methodology with inherent/residual scoring; Three-Lines ownership; and the risk-reporting cadence to committees and the Board.
Internal Control & Risk
Internal Control & Risk
Risk Appetite Statement Toolkit 2026
Template PDF
Risk Appetite Statement Toolkit 2026 Standalone Part 4 of the Enhanced Edition. Board-approved qualitative statement plus a quantitative appetite, tolerance (Amber early-warning) and limit (Red boundary) matrix across ten risk categories — financial, credit, liquidity, market, operational, compliance, conduct, cybersecurity, reputational, financial crime — with the breach-escalation playbook. Includes calibration guidance and the linkage map between RAS, KRIs and the Risk & Control Matrix.
Internal Control & Risk
Internal Control & Risk
Key Risk Indicator (KRI) Library & Dashboard 2026 (XLSX)
Template XLSX
Key Risk Indicator (KRI) Library & Dashboard 2026 (XLSX) Standalone Part 5 deliverable — editable Excel workbook implementing the 52-indicator KRI Library. Three sheets: KRI Library (definitions, formulas, G/A/R thresholds, current value, auto-RAG status, owner and frequency for all 52 indicators across Financial Reporting, Treasury, Credit, Operations, Compliance, Cybersecurity, AML/KYC, HR, Vendor Risk and Information Security); Dashboard (auto-counted status by domain and overall); Instructions. Pair with the Internal Control Health Check™ and Audit Readiness Score™ to baseline starting position.
Internal Control & Risk
Internal Control & Risk
KRI Library & Dashboard 2026 — Definitions (PDF)
Reference PDF
KRI Library & Dashboard 2026 — Definitions (PDF) Documentation companion to the KRI XLSX. KRI methodology (relevance, measurability, predictiveness, actionability, comparability), KRI governance, RAG status rules and the full library of 52 KRI definitions — formula, thresholds, owner and frequency — organised by the ten risk domains.
Internal Control & Risk
Internal Control & Risk
Internal Audit Charter Toolkit 2026
Template PDF
Internal Audit Charter Toolkit 2026 Standalone Section 6.1 of the Enhanced Edition. The Internal Audit Charter Toolkit — IA's mission and purpose, Audit Committee authority, independence and objectivity (CAE functional/administrative reporting), scope, access rights and reporting lines, responsibilities, and Quality Assurance and Improvement Programme — aligned to the IIA Global Internal Audit Standards (2024) and Nigerian supervisory regime. Adopt, calibrate and table to your Audit Committee.
Internal Control & Risk
Internal Control & Risk
Audit Committee Charter Toolkit 2026
Template PDF
Audit Committee Charter Toolkit 2026 Standalone Section 6.2 of the Enhanced Edition. The Audit Committee Charter Toolkit — composition (independence requirements; financial-literacy and audit-expertise thresholds), authority, the seven responsibility areas (financial reporting, external audit, internal audit, risk & control, compliance & ethics, IT/cyber/data, going-concern), meeting structure with private-session protocol, reporting requirements and the standing nine-section agenda template. Aligned to NCCG 2018 and CAMA 2020.
Internal Control & Risk
Internal Control & Risk
Fraud Risk Management Framework 2026
Toolkit PDF
Fraud Risk Management Framework 2026 Standalone Part 7 of the Enhanced Edition. The Fraud Risk Management Framework — governance structure, six-step fraud risk assessment methodology (Fraud Triangle), preventive and detective controls across seven themes, illustrative fraud schemes with red flags and key controls (payroll, procurement, vendor, FS, BEC, credit, insider), investigation procedures and chain of custody, whistleblowing programme and escalation, and the quarterly and annual fraud reporting cadence to the Audit Committee.
Internal Control & Risk
Internal Control & Risk
Regulatory Compliance Monitoring Framework 2026
Toolkit PDF
Regulatory Compliance Monitoring Framework 2026 Standalone Part 8 of the Enhanced Edition. The Regulatory Compliance Monitoring Framework — regulatory universe register covering CBN, SEC, NGX, FRCN, NDPC, PenCom, NFIU/SCUML, NRS/State IRS, CAC and NCC; risk-based compliance monitoring plan; regulatory change management lifecycle (identify, assess, implement, confirm, report); compliance testing methodology; the five compliance indices feeding the Audit Committee Dashboard; and the evidence/documentation discipline expected by regulators and auditors.
Internal Control & Risk
Internal Control & Risk
Audit Committee Dashboard Template 2026 (XLSX)
Template XLSX
Audit Committee Dashboard Template 2026 (XLSX) Standalone Part 9 deliverable — editable Excel workbook implementing the Audit Committee Dashboard specification. Three sheets: Inputs (twelve editable values feed the indices), Dashboard (the seven indices — Audit Readiness, Control Effectiveness, Compliance, Risk Exposure, Open Findings, Overdue Actions, High-Risk Issues — with auto-RAG status and bands), Instructions. Issue quarterly to the Audit Committee with commentary on Amber and Red items.
Internal Control & Risk
Internal Control & Risk
Internal Control Implementation Roadmap 2026
Playbook PDF
Internal Control Implementation Roadmap 2026 Standalone Part 10 of the Enhanced Edition. The 180-day Implementation Roadmap that sequences deployment of the integrated control, risk, audit, compliance and readiness programme: four phases (30 / 60 / 90 / 180 days) across nine workstreams (governance & charters; ERM & appetite; RCM & narratives; KRI library; compliance monitoring; fraud risk; ITGC & InfoSec; AC dashboard; audit readiness). Includes critical path, risk register for delivery, and the success measures evidencing conformance with COSO, ISO/IEC 27001, the IIA Standards and NCCG 2018.
Internal Control & Risk
Internal Control & Risk
Internal Control · Risk · Audit Readiness — Executive Infographic 2026 (PDF)
Infographic PDF
Internal Control · Risk · Audit Readiness — Executive Infographic 2026 (PDF) Standalone front-matter executive briefing for the Board, Audit Committee, CFO, CRO and CCO. Five headline numbers (9 artefacts · 52 KRIs · 7 AC indices · 3 lines · 180 days), the three-lines · five-components map, and the Board vs management responsibility split. PDF version for printing and email distribution.
Internal Control & Risk 0 downloads Infographic PNG
Internal Control · Risk · Audit Readiness — Executive Infographic 2026 (PNG) Shareable PNG version of the executive infographic for board decks, LinkedIn posts, intranet articles and slide insertion. Same headline data as the PDF — five numbers, three lines, five components.
Internal Control & Risk 0 downloads
Internal Control & Risk
Outliers Internal Control Health Check™
Tool
Outliers Internal Control Health Check™ Interactive Internal Control Health Check™ — ten weighted questions across policy, RCM, SoD, DoA, journals, reconciliations, ITGC, Three Lines, CSA and deficiency management. Returns a Green / Amber / Red band with a recommended pathway. Entry diagnostic for the Internal Control, Risk Management & Audit Readiness Toolkit 2026 (Enhanced Edition).
Internal Control & Risk 0 downloads
Internal Control & Risk
Outliers Audit Readiness Score™
Tool
Outliers Audit Readiness Score™ Interactive Audit Readiness Score™ — nine weighted questions on narratives, evidence discipline, PBC discipline, data-room governance, audit coordination, dry-run, deficiency tracking, Audit Committee reporting and regulator-examination readiness.
Internal Control & Risk 0 downloads
Internal Control & Risk
Outliers ERM Maturity Assessment™
Tool
Outliers ERM Maturity Assessment™ Interactive ERM Maturity Assessment™ — eight weighted questions benchmarking your enterprise risk management against COSO ERM (2017) and ISO 31000. Returns a Green / Amber / Red maturity band and links to the ERM Framework, Risk Appetite Statement Toolkit and KRI Library.
Internal Control & Risk 0 downloads
Internal Control & Risk
Outliers Fraud Risk Assessment™
Tool
Outliers Fraud Risk Assessment™ Interactive Fraud Risk Assessment™ — nine weighted questions across framework, fraud risk assessment, prevention, detection, whistleblowing, investigations, training, AC reporting and cyber-fraud (BEC) controls. Aligned to the COSO/ACFE Fraud Risk Management Guide.
Internal Control & Risk 0 downloads Toolkit PDF
ESG & Sustainability Reporting Handbook 2026 (Enhanced Edition) Outliers' flagship 2026 ESG and sustainability publication. Twelve sections — Sustainability Governance Framework, Board ESG Oversight Framework, ESG Committee Charter, Double Materiality Toolkit, Climate Risk Management Framework, ESG Dashboard Framework, Assessment Suite, Sustainability Reporting Calendar, ESG Implementation Roadmap, Executive Infographic Content Pack, ESG in the Financial Statements & Annual Report, and ESG Assurance & ISSA 5000 Framework. Aligned to ISSB IFRS S1/S2, GRI Standards, TCFD, ISSA 5000 and the Nigerian SEC sustainability disclosure expectations. Cross-linked to six interactive ™ assessments and fourteen companion downloads.
ESG & Sustainability
ESG & Sustainability
ESG Governance Framework 2026
Toolkit PDF
ESG Governance Framework 2026 Standalone Section 1 of the Enhanced Edition. The institution's ESG governance architecture — Board, ESG Committee, Audit Committee, Risk Committee, ExCo, CSO, CFO and functional owners — operating model, Three-Lines accountability and the eight-policy ESG policy stack.
ESG & Sustainability
ESG & Sustainability
ESG Committee Charter 2026 (Adoptable Template)
Template PDF
ESG Committee Charter 2026 (Adoptable Template) Standalone Section 3 of the Enhanced Edition. Adoptable Board ESG/Sustainability Committee charter aligned to NCCG 2018, ISSB IFRS S1/S2 and ISSA 5000.
ESG & Sustainability
ESG & Sustainability
Board ESG Oversight Framework 2026
Template PDF
Board ESG Oversight Framework 2026 Standalone Section 2 of the Enhanced Edition. Standing agenda, minimum board-pack contents and the one-page board dashboard for the Board ESG Committee's quarterly cycle.
ESG & Sustainability
ESG & Sustainability
Double Materiality Assessment Toolkit 2026
Toolkit PDF
Double Materiality Assessment Toolkit 2026 Standalone Section 4 of the Enhanced Edition. The defensible double materiality methodology covering stakeholder engagement, impact-materiality scoring, financial-materiality scoring, calibration and Board sign-off — including questionnaire prompts and a workshop template.
ESG & Sustainability
ESG & Sustainability
Climate Risk Management Framework 2026
Toolkit PDF
Climate Risk Management Framework 2026 Standalone Section 5 of the Enhanced Edition. Physical and transition risk taxonomies, three-scenario analysis (Below-2°C, Stated Policies, Hothouse), an illustrative carbon-price worked example and the climate risk register template.
ESG & Sustainability
ESG & Sustainability
ESG Dashboard Template 2026 (XLSX)
Template XLSX
ESG Dashboard Template 2026 (XLSX) Standalone Section 6 deliverable. Editable Excel workbook implementing the ESG KPI dictionary across Environmental (Scope 1/2/3, energy, water, waste), Social (LTIFR, turnover, diversity, training) and Governance KPIs — with auto-RAG status against targets and a roll-up summary sheet.
ESG & Sustainability
ESG & Sustainability
ESG Sustainability Reporting Calendar 2026
Calendar PDF
ESG Sustainability Reporting Calendar 2026 Standalone Section 8 of the Enhanced Edition. The full sustainability reporting calendar — monthly data capture, quarterly board dashboard, half-yearly materiality refresh, annual disclosure and ISSA 5000 assurance — with the multi-year regulatory horizon (ISSB, ISSA 5000, CSRD, Nigeria SEC).
ESG & Sustainability
ESG & Sustainability
ESG Board Pack Template 2026
Template PDF
ESG Board Pack Template 2026 Standing seven-section template for the quarterly ESG board pack — cover dashboard, strategy & transition plan, performance, risk & incidents, disclosure & assurance, stakeholder & ratings and decisions required.
ESG & Sustainability
ESG & Sustainability
ESG CFO Toolkit 2026
Toolkit PDF
ESG CFO Toolkit 2026 Standalone CFO companion to Section 11 of the Enhanced Edition. IFRS impact map (IAS 1, 16, 36, 37, IFRS 9/17, IAS 12), disclosure controls checklist, climate-related impairment worked example and the CFO sign-off chain bridging sustainability and the financial statements.
ESG & Sustainability
ESG & Sustainability
ESG Assurance Readiness Toolkit 2026 (ISSA 5000)
Toolkit PDF
ESG Assurance Readiness Toolkit 2026 (ISSA 5000) Standalone Section 11H deliverable. Seven-dimension readiness toolkit for ISSA 5000 limited and reasonable assurance — with the five-level maturity grid and engagement-preparation checklist.
ESG & Sustainability
ESG & Sustainability
ESG Assurance Roadmap 2026
Playbook PDF
ESG Assurance Roadmap 2026 Four-phase 12-month roadmap — Diagnose, Build, Engage, Issue & optimise — sequencing the path from readiness assessment to assured ESG disclosure under ISSA 5000.
ESG & Sustainability
ESG & Sustainability
ESG Assurance Checklist 2026 (ISSA 5000)
Checklist PDF
ESG Assurance Checklist 2026 (ISSA 5000) Pre-fieldwork checklist for a credible ISSA 5000 engagement — governance, scope & criteria, data & evidence, controls and logistics. Tick every item before the engagement letter is countersigned.
ESG & Sustainability
ESG & Sustainability
ESG Assessment & Tools Workbook 2026 (XLSX)
Tool XLSX
ESG Assessment & Tools Workbook 2026 (XLSX) Companion workbook to the Handbook. Five scored ™ assessments (Sustainability Readiness, ESG Maturity, Climate Disclosure Readiness, ESG Governance, ESG Assurance Readiness) with automatic dimension and overall scoring; the KPI dictionary; live dashboard; and reporting calendar.
ESG & Sustainability
ESG & Sustainability
ESG Executive Infographic 2026 (PDF)
Infographic PDF
ESG Executive Infographic 2026 (PDF) Standalone executive briefing for the Board, Audit Committee, CFO, CSO and assurance provider. Five headline numbers (4 ™ assessments · 50+ KPIs · 7 assurance dimensions · 180-day roadmap · 3 lines), four governance pillars and the IFRS connectivity map.
ESG & Sustainability 0 downloads Infographic PNG
ESG Executive Infographic 2026 (PNG) Shareable PNG version of the ESG executive infographic for board decks, LinkedIn posts, intranet articles and slide insertion.
ESG & Sustainability 0 downloads
ESG & Sustainability
Outliers ESG Readiness Assessment™
Tool
Outliers ESG Readiness Assessment™ Interactive ESG Readiness Assessment™ — eight dimensions: governance, materiality, strategy & targets, data & systems, controls & evidence, disclosure & narrative, stakeholder engagement and assurance readiness.
ESG & Sustainability 0 downloads
ESG & Sustainability
Outliers ESG Maturity Assessment™
Tool
Outliers ESG Maturity Assessment™ Interactive ESG Maturity Assessment™ — five-level maturity model across Environmental, Social, Governance, reporting & disclosure and integration with strategy and incentives.
ESG & Sustainability 0 downloads
ESG & Sustainability
Climate Disclosure Readiness Score™
Tool
Climate Disclosure Readiness Score™ Interactive Climate Disclosure Readiness Score™ — readiness against the ISSB IFRS S2 / TCFD four pillars plus assurance, expressed out of 100.
ESG & Sustainability 0 downloads
ESG & Sustainability
Outliers ESG Governance Assessment™
Tool
Outliers ESG Governance Assessment™ Interactive ESG Governance Assessment™ — board oversight, committee structure, ESG competency, management ownership, policies, incentives and stakeholder engagement.
ESG & Sustainability 0 downloads
ESG & Sustainability
Outliers ESG Assurance Readiness Assessment™
Tool
Outliers ESG Assurance Readiness Assessment™ Interactive ESG Assurance Readiness Assessment™ — seven dimensions per Section 11H.9: governance, materiality, process & controls, data, evidence, technology and people.
ESG & Sustainability 0 downloads
ESG & Sustainability
Outliers ESG Assurance Readiness Score™
Tool
Outliers ESG Assurance Readiness Score™ Interactive ESG Assurance Readiness Score™ — Level 1 Initial → Level 5 Optimised maturity grid across the seven ISSA 5000 readiness dimensions.
ESG & Sustainability 0 downloads
Data Analytics & AI
AI for Finance — Practitioner Guide
Guide PDF
AI for Finance — Practitioner Guide 48-page practitioner guide covering AI use-cases in close, audit, FP&A and treasury — model controls, NDPA implications, vendor evaluation and a 90-day pilot framework.
Data Analytics & AI
Business Intelligence
Business Intelligence Blueprint
Template PPTX
Business Intelligence Blueprint Blueprint deck (PowerPoint) covering data warehouse, lakehouse, semantic-layer and reporting choices for Nigerian businesses — with vendor neutrality and cost benchmarks.
Business Intelligence
Templates & Checklists
Finance Templates & Checklists Pack
Template ZIP
Finance Templates & Checklists Pack Twelve working Excel templates: month-end close checklist, FX exposure log, debtor ageing, fixed-asset register, tax provision, WHT schedule, payroll reconciliation, board KPI scorecard, ERM register, budget vs actual, cash-flow forecast and capex tracker.
Templates & Checklists 3,210 downloads
Research Publications
Foreign Direct Investment in Nigeria — 2026 Research
Research PDF
Foreign Direct Investment in Nigeria — 2026 Research Original research from the Outliers Macro Desk on FDI dynamics in Nigeria for 2026 — sectoral inflows, exit patterns, incentive landscape under the new tax regime and recommendations for IPC and AfCFTA-linked investors.
Research Publications
Tax Advisory
Nigeria Tax & Regulatory Outlook 2027
Report PDF
Nigeria Tax & Regulatory Outlook 2027 An analyst-grade outlook covering the legislative pipeline, NRS audit priorities, FRC enforcement direction, SEC disclosure changes, NDPC supervisory focus and CBN policy expectations for 2027 — with scenario planning for boards and CFOs.
Tax Advisory
Research Publications
Nigeria Sector Intelligence Series
Research PDF
Nigeria Sector Intelligence Series A rolling series of sector intelligence reports from the Outliers Macro Desk — financial performance benchmarks, regulatory pressures, sector risk indicators and forward-looking commentary for boards, investors and CFOs.
Research Publications
Regulatory Compliance
NDPA Compliance Toolkit
Template ZIP
NDPA Compliance Toolkit Practitioner toolkit covering NDPA 2023 obligations — data-mapping templates, DPIA workflow, processor agreements, DPO appointment letter, breach-response runbook and NDPC filing checklist. Built for Nigerian controllers and processors of all sizes.
Regulatory Compliance
Governance & Risk
Internal Control Self-Assessment Toolkit
Template XLSX
Internal Control Self-Assessment Toolkit An Excel-based self-assessment toolkit covering the five COSO components — control environment, risk assessment, control activities, information & communication and monitoring. Includes scoring rubric, remediation tracker and management representation template.
Governance & Risk
Tax Advisory
Tax Compliance Checklist
Checklist XLSX
Tax Compliance Checklist A working-paper-grade Excel checklist covering every recurring NRS and State IRS obligation — registration, monthly returns, annual filings, transfer pricing disclosures and tax clearance certificate renewals. Includes evidence column and sign-off.
Tax Advisory
Tax Advisory
PAYE Compliance Guide
Guide PDF
PAYE Compliance Guide Step-by-step guide to PAYE administration — gross income computation, consolidated relief allowance, statutory deductions, monthly remittance, annual returns (Form H1) and TCC processing. Worked examples and common State IRS pitfalls.
Tax Advisory
Tax Advisory
VAT Compliance Guide
Guide PDF
VAT Compliance Guide Comprehensive VAT guide aligned to the latest NRS Act and the e-invoicing transition — registration, input/output VAT, exempt vs zero-rated supplies, monthly returns, reverse charge mechanism and the FIRS e-invoicing rollout timeline.
Tax Advisory
Tax Advisory
Withholding Tax Guide
Guide PDF
Withholding Tax Guide Practitioner reference covering WHT rates by transaction type, residents vs non-residents, treatment under double-tax treaties, monthly remittance, credit notes and WHT receipt management.
Tax Advisory
Financial Reporting
Financial Statement Closing Checklist
Checklist XLSX
Financial Statement Closing Checklist Working-paper-grade closing checklist covering reconciliations, accruals, estimates, impairment assessments, related party disclosures, subsequent events and the FS sign-off pack — all mapped to IFRS references.
Financial Reporting
Financial Reporting
Month-End Closing Checklist
Checklist XLSX
Month-End Closing Checklist Editable month-end close checklist with daily task allocation across AR, AP, GL, bank reconciliations, intercompany, FX revaluation, accruals, management accounts review and board pack preparation.
Financial Reporting 1,240 downloads
Financial Reporting
Year-End Reporting Checklist
Checklist XLSX
Year-End Reporting Checklist End-to-end year-end checklist covering close cut-off, audit PBC list, tax provision, FRC filing, CAC annual return, board approval calendar and AGM preparation.
Financial Reporting
Financial Reporting
Audit Readiness Toolkit
Template ZIP
Audit Readiness Toolkit A complete toolkit to prepare for statutory audit — PBC list by audit area, audit risk register, key estimates memo, management representation template and prior-year management letter response framework.
Financial Reporting
IFRS Knowledge
IFRS 9 Practical Guide
Guide PDF
IFRS 9 Practical Guide A practical guide to IFRS 9 — classification of financial assets, SPPI test, ECL methodology (12-month vs lifetime), staging, forward-looking macroeconomic overlays, hedge accounting and disclosure expectations under IFRS 7.
IFRS Knowledge
IFRS Knowledge
IFRS 15 Practical Guide
Guide PDF
IFRS 15 Practical Guide Practical IFRS 15 guide covering the five-step revenue recognition model — contract identification, performance obligations, transaction price, allocation and recognition. Worked examples across telecoms, real estate, contracts and bundled goods/services common in Nigeria.
IFRS Knowledge
IFRS Knowledge
IFRS 16 Practical Guide
Guide PDF
IFRS 16 Practical Guide Comprehensive IFRS 16 guide — lease identification, lease vs service, ROU asset and lease liability measurement, discount rate selection, modifications, sale-and-leaseback and disclosure requirements with a downloadable lease calculator.
IFRS Knowledge
IFRS Knowledge
IFRS S1 & S2 Sustainability Guide
Guide PDF
IFRS S1 & S2 Sustainability Guide A readiness guide to IFRS S1 (general sustainability) and IFRS S2 (climate-related) disclosures — governance, strategy, risk management, metrics & targets and scenario analysis. Includes a Nigerian filer roadmap aligned to FRC adoption pathway.
IFRS Knowledge
Data Analytics & AI
AI for CFOs & Accountants
Playbook PDF
AI for CFOs & Accountants Executive-level briefing covering high-value AI use-cases for CFOs and accountants — close acceleration, anomaly detection, narrative reporting, forecasting and audit automation — with vendor evaluation framework, NDPA implications and a 30/60/90 day adoption plan.
Data Analytics & AI
Data Analytics & AI
Power BI Executive Dashboard Guide
Guide ZIP
Power BI Executive Dashboard Guide Step-by-step guide to building a board-grade executive dashboard in Power BI — KPI selection, data model design, DAX patterns, row-level security, refresh strategy and visual storytelling. Includes a .pbit starter file.
Data Analytics & AI
Data Analytics & AI
Data Analytics Maturity Assessment
Tool XLSX
Data Analytics Maturity Assessment A self-assessment workbook scoring data analytics maturity across strategy, data foundations, tooling, talent and governance — with benchmarks, gap analysis and a prioritised improvement roadmap.
Data Analytics & AI
Templates & Checklists
KPI Dashboard Template
Template XLSX
KPI Dashboard Template A ready-to-edit Excel KPI scorecard covering financial, customer, operational and people metrics — with conditional formatting, trend sparklines and a one-page board summary.
Templates & Checklists 1,620 downloads
Templates & Checklists
Cash Flow Forecast Template
Template XLSX
Cash Flow Forecast Template A 13-week rolling cash forecast template with daily granularity, scenario toggles (base/upside/downside), bank balance reconciliation and variance analysis tabs.
Templates & Checklists 1,840 downloads
Templates & Checklists
Budget Template
Template XLSX
Budget Template An integrated annual budget template with monthly granularity — revenue drivers, opex by department, capex schedule, headcount plan, three-statement linkage and variance reporting.
Templates & Checklists 1,450 downloads
Templates & Checklists
Board Meeting Agenda Template
Template DOCX
Board Meeting Agenda Template Editable Word template for quarterly board meeting agendas — opening, prior minutes, CEO report, CFO report, committee reports, ERM update, governance & compliance, strategic items and AOB.
Templates & Checklists 980 downloads
Templates & Checklists
Audit Committee Charter
Template DOCX
Audit Committee Charter A ready-to-adopt audit committee charter aligned to NCCG 2018 and CAMA 2020 — composition, quorum, responsibilities (financial reporting, internal control, internal audit, external audit, compliance), meeting cadence and reporting.
Templates & Checklists 760 downloads
Templates & Checklists
Management Accounts Template
Template XLSX
Management Accounts Template A complete monthly management accounts template — P&L vs budget vs prior year, balance sheet, cash flow, KPI dashboard and a structured commentary framework for the CFO narrative.
Templates & Checklists
Tax Advisory
SME Tax & Compliance Survival Guide 2026
Guide PDF
SME Tax & Compliance Survival Guide 2026 The definitive 2026 working manual for Nigerian SMEs — consolidating the Survival Guide and the Implementation Toolkit & Advisory Pack into a single Enhanced Edition. Covers the 2026 reform (new Tax Acts, NRS replacing FIRS, revised CIT/VAT/WHT/PAYE rates and thresholds), three tax decision trees (CIT rate, VAT obligation, WHT scope), four compliance flowcharts (monthly cycle, annual cycle, new-business setup, audit response), the Outliers SME Compliance Scorecard™ scored over 20 with Green/Amber/Red bands, the 15-question SME Tax Health Check, a five-level Compliance Maturity Model, industry-specific obligations for nine SME sectors, a tax & compliance calendar, summarised VAT/PAYE/WHT/Statutory Remittance registers, the audit-readiness checklist, the proprietary Outliers SME Compliance Framework™ (Register · Record · Remit · Report · Review), and an advisory funnel that turns a vague 'am I okay?' worry into a specific, scored, prioritised plan.
Tax Advisory
Templates & Checklists
VAT Register Template 2026 (SME)
Template XLSX
VAT Register Template 2026 (SME) Branded Excel VAT register with pre-built formulas for output VAT, input VAT and net VAT payable at 7.5% [confirm 2026]. Includes evidence reference column and a sign-off discipline aligned to the Outliers SME Compliance Framework™.
Templates & Checklists
Templates & Checklists
PAYE Register Template 2026 (SME)
Template XLSX
PAYE Register Template 2026 (SME) Monthly PAYE register with formulas for taxable pay (gross minus pension, NHF, other reliefs) and an evidence column for remittance to the State IRS. Built for Nigerian SMEs.
Templates & Checklists
Templates & Checklists
WHT Tracker Template 2026 (SME)
Template XLSX
WHT Tracker Template 2026 (SME) Editable Excel tracker covering both directions of WHT — payments where you deduct and remit (a liability) and payments where WHT is deducted from you (an asset/credit). Includes credit-note status and evidence reference.
Templates & Checklists
Templates & Checklists
Statutory Remittance Tracker 2026 (SME)
Template XLSX
Statutory Remittance Tracker 2026 (SME) A single-page Excel tracker covering every recurring statutory deduction for Nigerian SMEs. Designed for management review — anything 'Late' or 'Outstanding' is escalated immediately. Unremitted statutory deductions are the highest SME exposure.
Templates & Checklists
Templates & Checklists
SME Compliance Calendar Template 2026
Calendar XLSX
SME Compliance Calendar Template 2026 Branded Excel compliance calendar for Nigerian SMEs covering PAYE, Pension, NHF, VAT, WHT, NSITF, ITF, CIT, Development Levy, CAC annual return, Form H1 and financial statements / audit. Assign owners, log payments and track status month by month.
Templates & Checklists
Tax Advisory
SME Tax Health Check (Lead Magnet)
Checklist PDF
SME Tax Health Check (Lead Magnet) A printable companion to the interactive SME Tax Health Check assessment. Use to score yourself on PAYE, VAT, WHT, CIT, CAC, pension, NHF, NSITF, ITF and evidence discipline — then take the live, interactive assessment for a personalised Green / Amber / Red rating.
Tax Advisory
Regulatory Compliance
Outliers SME Compliance Scorecard™ (Lead Magnet)
Checklist PDF
Outliers SME Compliance Scorecard™ (Lead Magnet) The proprietary Outliers SME Compliance Scorecard™ as a printable lead magnet. Score 0 / 1 / 2 across registration, tax registration, bookkeeping, PAYE, statutory deductions, VAT, WHT, CIT & Levy, records & registers and audit readiness. 17–20 Green · 11–16 Amber · Below 11 Red.
Regulatory Compliance
Regulatory Compliance
50 SME Compliance Mistakes Checklist
Checklist PDF
50 SME Compliance Mistakes Checklist The fifty most frequently encountered SME compliance mistakes — from mixing personal and business money to missing CAC annual returns and PSC registers. Tick what you recognise; three or more ticks is your signal to take the SME Tax Health Check or book a senior consultant briefing.
Regulatory Compliance
Tax Advisory
2026 Tax Changes Cheat Sheet
Guide PDF
2026 Tax Changes Cheat Sheet A one-page cheat sheet on the 2026 reform package — the new Tax Acts, the NRS rebrand from FIRS, revised CIT/VAT/WHT/PAYE rates and thresholds, the Development Levy, and the actions every SME finance lead should take this quarter. Every figure marked [confirm 2026].
Tax Advisory
Regulatory Compliance
SME Compliance Calendar 2026 (Overview)
Calendar PDF
SME Compliance Calendar 2026 (Overview) A one-page overview of every monthly and annual obligation for Nigerian SMEs in 2026. Pairs with the editable Excel Compliance Calendar template for owner assignment and status tracking.
Regulatory Compliance
Tax Advisory
Outliers Tax Health Check™
Tool
Outliers Tax Health Check™ The Outliers Tax Health Check™ as a free interactive web tool. Seven weighted questions produce a Green / Amber / Red score and a personalised remediation pathway. Companion to Chapter 24 of the Nigeria Tax Outlook & Planning Guide 2026/2027 (Enhanced Edition).
Tax Advisory 0 downloads
Tax Advisory
Outliers Tax Readiness Score™
Tool
Outliers Tax Readiness Score™ The Outliers Tax Readiness Score™ — a 10-question interactive diagnostic that locates your business on the path from the legacy FIRS regime to the 2026 Tax Acts and the Nigeria Revenue Service. Returns a Green / Amber / Red readiness band, the top three transition gaps and the recommended next step. Companion to Chapter 22 (The Outliers Tax Framework™) of the Enhanced Edition.
Tax Advisory 0 downloads
Tax Advisory
2026 Tax Compliance Calendar (XLSX)
Calendar XLSX
2026 Tax Compliance Calendar (XLSX) Standalone Appendix A of the Enhanced Edition — editable XLSX. Month-by-month list of every CIT, VAT, WHT, PAYE, PIT, Development Levy, NHF, NSITF, ITF and CAC obligation for the 2026 tax year, with regulator, due date, owner and status columns. Pair with the print-friendly PDF reference version.
Tax Advisory
Tax Advisory
2026 Tax Compliance Calendar — Reference (PDF)
Calendar PDF
2026 Tax Compliance Calendar — Reference (PDF) Print-friendly PDF companion to the editable XLSX. Standalone reference version of Appendix A of the Nigeria Tax Outlook & Planning Guide 2026/2027 (Enhanced Edition) — month-by-month deadlines for every tax-relevant obligation.
Tax Advisory
Tax Advisory
Board & CFO 30/90/180 Tax Action Plan
Template PDF
Board & CFO 30/90/180 Tax Action Plan Editable checklist / worksheet companion to Chapter 25 (Implementation Roadmap) of the Nigeria Tax Outlook & Planning Guide 2026/2027 (Enhanced Edition). Translates Health Check™ findings into a 30-day stabilisation block, a 90-day remediation block and a 180-day optimisation block — each row carries an owner, due date and verification evidence column.
Tax Advisory
Tax Advisory
2026 Tax Reforms — Before vs After Comparison
Guide PDF
2026 Tax Reforms — Before vs After Comparison Standalone version of §3 of the Enhanced Edition. Side-by-side comparison tables showing the pre-2026 position, the 2026 position and the practical implication for each material reform — Company Classification & the 0% rate, the 4% Development Levy, the Minimum Effective Tax Rate, the PIT reset, VAT modernisation and CGT absorption.
Tax Advisory 0 downloads
Tax Advisory
Tax Dashboard & Board Metrics Template
Template XLSX
Tax Dashboard & Board Metrics Template The merged Chapter 23 tool — operational tax dashboard (monthly) plus the quarterly board metrics scorecard, sharing one RAG snapshot. Tracks the Tax Health Index™, effective tax rate, statutory remittance status, open audit/queries and outstanding TCC against thresholds. Excel / Google Sheets.
Tax Advisory
Tax Advisory
Sector Tax Cheat-Sheets (2026)
Guide PDF
Sector Tax Cheat-Sheets (2026) Standalone one-pagers extracted from Chapter 18 (Industry-Specific Tax Guides) of the Enhanced Edition. Each cheat-sheet covers the sector-specific CIT, VAT, WHT, PAYE, Levy and any sector regulatory tax (e.g. NITDA Levy, NCDMB, NIPC incentives). Print-friendly.
Tax Advisory
Tax Advisory
Small Company Classification & PAYE Estimator
Tool
Small Company Classification & PAYE Estimator Interactive tool referenced in §19 of the Enhanced Edition. Enter turnover, fixed asset base and headcount to confirm Small Company status (and therefore eligibility for the 0% CIT rate); add a sample payroll to estimate PAYE liability against the reset PIT bands. Pair with the printable Output Guide for board memos.
Tax Advisory 0 downloads
Tax Advisory
Small Company Classification — Output Guide (PDF)
Guide PDF
Small Company Classification — Output Guide (PDF) Output guide for the interactive Small Company Classification & PAYE Estimator. Explains the 2026 Tax Act classification rules, the reset PIT bands and the recommended next steps for Small / Medium / Large companies — ready to attach to a board paper.
Tax Advisory
Tax Advisory
Nigeria Tax 2026 — Executive Infographic (PDF)
Guide PDF
Nigeria Tax 2026 — Executive Infographic (PDF) Appendix B of the Enhanced Edition published as a standalone landscape A4 PDF. Designed for board packs, executive briefings and executive WhatsApp. Companion shareable PNG version also available. Ungated.
Tax Advisory 0 downloads Guide PNG
Nigeria Tax 2026 — Executive Infographic (PNG) PNG companion to the Executive Infographic PDF. Landscape 1600×1131. Ungated.
Tax Advisory 0 downloads 
