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Terms of Use

The terms on which this website is made available.

Last updated October 2026.

Information, not advice

Everything on this site — including the articles published under Insights — is general information about audit, tax and business matters in Nigeria. It is not professional advice, and it is not a substitute for it.

Tax and regulatory positions turn on facts specific to each organisation, and they change. Do not act on anything here without taking advice on your own circumstances. No client relationship is created by reading this site or by submitting a form on it.

When an engagement begins

A professional relationship with Arrow-Edge begins only when both parties have signed an engagement letter setting out the scope, the fee and the respective responsibilities. Until then, no obligation arises on either side.

Accuracy

We take care that the information here is correct at the time of writing, and we date our articles so you can judge how current they are. We do not warrant that it remains accurate as legislation and regulatory practice change.

Our content

The text, design, logo and graphics on this site belong to Arrow-Edge Professional Services. You are welcome to read, print and share our articles for your own reference, and to quote from them with attribution and a link. Republishing them in full, or using our name or logo commercially, requires our written permission.

External links

Where we link to another site we do so because we think it is useful. We do not control those sites and are not responsible for their content or their privacy practices.

Liability

To the extent the law allows, we accept no liability for loss arising from reliance on this website's general information. Liability in respect of a signed engagement is governed by that engagement letter, not by these terms.

Governing law

These terms are governed by the laws of the Federal Republic of Nigeria, and are subject to the jurisdiction of its courts.

Contact

Questions about these terms go to info@arrow-edge.org.ng.