Access Holdings Plc has officially notified investors about a potential delay in releasing its interim audited financial statements for the half-year ended June 30, 2026. The financial services giant confirmed that the delay stems from ongoing finalization processes and the necessary regulatory review by the Central Bank of Nigeria (CBN).
To accommodate this timeline, the holding group requested and received a formal extension from the Nigerian Exchange Limited (NGX). The company now expects to publish its half-year audited figures on or before September 30, 2026, contingent on prompt regulatory clearance from the apex bank.
Regulatory Clearance and Closed Period Extension
The regulatory delay directly impacts trading protocols for corporate insiders. In compliance with capital market rules, Access Holdings confirmed that the previously declared closed period remains strictly enforced. Company directors, insiders, and related parties are prohibited from trading in the group’s shares until 24 hours after the official public release of the audited reports.
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Despite the temporary accounting delay, investor confidence appeared steady during early trading sessions. Market data from the Nigerian Exchange showed Access Holdings’ share price edged upward to ₦27.10, backed by robust trading volumes exceeding ₦330 billion.
Understanding the Approval Backstory
Multi-national financial institutions like Access Holdings operate across diverse international subsidiaries and banking jurisdictions. Consequently, completing comprehensive interim audits requires rigorous multi-stage reviews. Once independent auditors complete their assessments, the final statements must undergo detailed scrutiny by the CBN to verify capital adequacy ratios, risk exposure, and asset quality across all operating units.
Extended regulatory reviews have become standard practice for Tier-1 Nigerian banks as regulatory frameworks adapt to shifting macroeconomic conditions. Similar extensions were granted in prior financial cycles to allow thorough regulatory oversight before market disclosures.
As the September 30 target approaches, market participants await the finalized numbers, expecting the approved financial statement to provide greater clarity on the group’s operational performance and asset trajectory.
