The facts
- Who files
- Every deposit-taking microfinance bank, through its Managing Director/CEO and Chief Accountant, and its external auditor. Source
- How often
- Annually. Source
- Deadline
- The audited financial statements and abridged accounts: not later than 4 months after the end of the bank's financial year, to the Director, Other Financial Institutions Supervision Department (OFISD). The external auditor's domestic report (management letter): not later than 3 months after the end of the financial year, to the Director, OFISD. Source
- Format
- Other. File format not stated on the pages read. Source
- How it is filed
- Filing routes recorded for the CBN: FinA (Financial Analysis application); e-FASS (Electronic Financial Analysis and Surveillance System); FIFX (Financial Institutions Foreign Exchange Reporting System). See how firms file with the CBN.
- Status
- In force
- Legal basis
- Group
- Financial statements
Templates (0)
The library lists no templates for this return.
No standard form; audited financial statements prepared under IFRS, with an abridged version for display and publication. Source
Validation rules
No published validation rules were found for this return. No published validation rules for this return were found on the Central Bank of Nigeria's pages read. Source
Public data
Each firm publishes its own, on its website; the regulator does not collect it into one dataset. Once the CBN has approved them, each microfinance bank must put an abridged version of its audited accounts on prominent display at its head office and every branch. The CBN does not publish them centrally. Source
Official documents (2)
The CBN's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.
- Revised Regulatory and Supervisory Guidelines for Microfinance Banks (MFBs) in Nigeria
Guidance · PDF · 521.3 KB · 3 January 2013
SHA-256
2a088b40f1c7show in full2a088b40f1c7d2cb3217ec51324456b466cf86ac0e94bf811feb2f788fcdc8db - Other Financial Institutions Supervision Circulars (list data)
List of returns · JSON
A live data feed that the CBN's page loads to show its list of documents; it changes whenever a document is added, so no size or SHA-256 is recorded.
Sources
Every page and document this return's facts were read from.
Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.
Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see CBN's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.
Source: Central Bank of Nigeria (CBN), https://www.cbn.gov.ng. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the CBN does not endorse this library.
Last checked 13 November 2026.