Nigeria’s data protection regime continues to tighten, with Compliance Audit Returns (CARs) now a core obligation for organisations classified as Data Controllers and Data Processors of Major Importance (DCMIs/DPMIs).
Under the Nigerian Data Protection Act 2023 and the General Application and Implementation Directive (GAID) 2025, eligible entities must file their 2025 CARs with the Nigerian Data Protection Commission by 31 March 2026. This requirement applies to Ultra-High Level and Extra-High Level organisations across multiple sectors.
This client alert highlights who must file, audit scope, applicable fees, and the significant consequences of late or non-compliance.
For guidance, contact TEMPLARS Partner, Ijeoma Uju and Managing Counsel, Oghomwen Akpaibor.