Asset Declaration Record

Public on request

Asset declarations in Nigeria: who declares and whether it is public

Laws

Who must declare

Every public officer, meaning a person holding any of the offices listed in Part II of the Fifth Schedule to the Constitution, excluding membership of ad hoc tribunals, commissions or committees.1

What is declared

A written declaration of all the officer's properties, assets and liabilities and those of unmarried children under 18. Unexplained assets acquired after a declaration are presumed to be a breach unless the contrary is proved.1

How often

Immediately after taking office, every four years, and at the end of the term of office.1,4

Public access

The Constitution gives the Code of Conduct Bureau power to retain custody of declarations and make them available for inspection by any citizen of Nigeria on such terms and conditions as the National Assembly may prescribe. A July 2026 review by a Nigerian law firm recommended a structured disclosure framework.2,4

Where to find declarations

Code of Conduct Bureau (https://ccb.gov.ng/), which receives, examines and retains declarations.2,3

Who verifies

The Code of Conduct Bureau examines declarations in accordance with the Code of Conduct or any law, and the Code of Conduct Tribunal adjudicates contraventions.2,4

Sanctions in law

A false statement in a declaration is a breach of the Code. Where the Code of Conduct Tribunal finds a contravention, punishments include vacation of a legislative seat or other public office, disqualification from membership of a legislative house and from holding any public office for up to ten years, and seizure and forfeiture to the State of property acquired in abuse or corruption of office, without prejudice to criminal penalties.1

Checked 28 October 2026.

Sources

  1. nigerian-constitution.com (text of the 1999 Constitution), Constitution of Nigeria, Fifth Schedule Part I, Code of Conduct for Public Officers
  2. nigerian-constitution.com (text of the 1999 Constitution), Constitution of Nigeria, Third Schedule Part I, Code of Conduct Bureau
  3. Code of Conduct Bureau, Nigeria, Code of Conduct Bureau home page
  4. Babalakin and Co., via Mondaq, A Review of the Code of Conduct Bureau and Tribunal Act: A Quest for Public Sector Accountability (13 July 2026)