Access Holdings defers half-year accounts again as CBN clearance remains pending

Access Holdings, Nigeria's largest financial institution by total assets, has again put off publishing its audited half-year results, disclosing on 2 October that it received a further extension from the Nigerian Exchange while awaiting regulatory approval from the Central Bank of Nigeria.

In its latest regulatory notice, the group said the delay stems from the ongoing finalisation of the audit process and the need to obtain CBN approval before releasing the interim audited financial statements for the period ended 30 June 2026. It promised to publish the results promptly once approval is received.

A familiar pattern

The group had previously secured an NGX extension on 18 August, moving the filing deadline to 30 September, subject to the required CBN approval. Access secured a similar extension for its first-half accounts in 2025, citing post-completion audits of newly acquired subsidiaries.

The delay follows a strong start to the year: Access reported a 22.19 percent increase in pre-tax profit to N272.21 billion in the first quarter of 2026, compared with N222.78 billion a year earlier.

What stays on hold

The group's Closed Period remains in effect, meaning insiders are restricted from trading in Access Holdings securities until 24 hours after publication of the results. Banking-sector reporting has been widely affected: GTCO and Zenith also requested extensions in the same cycle while awaiting CBN clearance, a development analysts say leaves investors looking at quarterly updates rather than complete first-half accounts.

Sources

Nairametrics, “Access Holdings delays H1 audited results to September 30 over CBN approval” (18 Aug 2026); Nairametrics, “Access Holdings gets NGX's extension for H1 audited results filing” (2 Oct 2026); MoneyCentral (17 Aug 2026); Punch; The Sun, “Regulatory clearance delays banks' audited results” (24 Aug 2026).