Nigerian financial sector compliance directory — Acts, Regulations, Guidelines and Circulars from PenCom, CBN, NAICOM, SEC and NDPC.
Directors conduct attestation form supporting the Code of Corporate Governance for Licensed Pension Operators (already on record as pc-10), promoting ethical standards among PFA/PF…
Sets procedures for recovering unremitted pension contributions and interest penalties from employers who fail to remit within the statutory period under Section 11(5)(b) of the PR…
Sets sanctions and penalties specifically for non-submission or late submission of regulatory returns (RMAS reporting).
Sets implementation processes and supervisory machinery for effective operation of State and Local Government pension schemes, and for PenCom's supervision of State Pension Bureaux…
Standardises PenCom's actions in dealing with failing pension operators, issued under Sections 20 and 54 of the PRA 2004.
General sanctions and penalties framework for non-compliance with the PRA 2004; predates the PRA 2014 and may need review for continued relevance.
Covers sanctions applicable to pension operators (PFAs and PFCs) as well as employers, with employee-related compliance issues handled through employers and awareness campaigns. Li…
Nature, coverage and implementation of the RSA Retiree Fund, restricted to RSA retirees on Programmed Withdrawal in the first instance (private and public sectors); CPFAs and Appro…
Establishes a stakeholder-driven whistleblowing framework supporting transparency in the pension industry.
General guidance on transitional matters for public and private sectors relating to implementation of the Pension Reform Act 2004.
Governs the supervised transfer of NSITF scheme contributions and accrued income into employees' RSAs following expiration of the 5-year moratorium (from July 2009). Superseded by …
Standardises procedures for Closed Pension Fund Administrators and Approved Existing Scheme administrators operating Defined Benefit schemes with direct real estate investments.
This vault is a monitoring aid, not legal advice; always confirm against the regulator's official publication.
