Abstract

The introduction of electronic filing under the Companies and Allied Matters Act 2020 (CAMA 2020) represents a pivotal milestone in the modernization of corporate regulation in Nigeria. From a Nigerian legal system perspective, this reform signifies a conscious transition from the traditional paper-based compliance framework to a more efficient, technology-driven governance structure. By recognizing the legal validity of electronically filed documents, electronic signatures, and virtual corporate processes, CAMA 2020 strengthens regulatory efficiency, enhances transparency, and aligns Nigeria’s company law regime with emerging global standards of digital administration. The Act has made e-filing legitimate for filing and signing documents, making Nigeria compliant with international standards. Nevertheless, while e-filing has gained legitimacy from CAMA2020, there are questions about its effectiveness. This paper critically assesses e-filing within Nigeria’s companies regime, exploring whether e-filing remains a positive step in regulatory enhancement or a token effort within structural realities. With doctrinal research methodology and insights from scholarly publications on e-filing related matters, this study weighs the positive aspects of e-filing on efficiency, ease, and clarity within structural realities on a lack of adequate technology in Nigeria, capacity within Corporate Affairs Commission, user support services, and cybersecurity. The argument to this study is that while e-filing remains legitimate in CAMA 2020 and a progressive step towards regulation, its success largely relies on its success and appropriate technology regulation.

Keywords: Electronic Filing; Company Law; CAMA 2020; Corporate Affairs Commission; Digital Governance and Data Protection.