By Benson Daniel
Access Holdings Plc has extended the deadline for the publication of its audited financial statements for the first half of 2026 to September 30, following delays in completing the audit process and obtaining the required regulatory approval from the Central Bank of Nigeria.
The financial services group had been expected to release its interim audited results for the six months ended June 30, 2026, but informed the Nigerian Exchange that additional time was required to finalise the audit and secure the necessary regulatory clearance.
The extension was approved by the Nigerian Exchange, giving Access Holdings until September 30 to publish the financial statements, subject to the receipt of the required approval from the CBN.
The company had earlier notified investors that its board would meet on August 27 to consider and approve the audited interim financial statements for the half year ended June 30, after which the accounts would be submitted to the CBN for regulatory review.
The latest development means shareholders and other market participants will have to wait longer for the group’s full first half financial performance.
Access Holdings has maintained that the delay is connected to the completion of the audit and regulatory approval process rather than an operational disruption.
The group remains under a closed period, meaning directors, insiders and their connected persons are restricted from trading in the company’s securities until 24 hours after the release of the H1 2026 audited results.
The delay places additional attention on the regulatory approval process, particularly given the importance of audited financial statements to investors, analysts and other stakeholders assessing the performance and financial position of listed companies.
Access Holdings had reported strong growth in its unaudited first quarter performance earlier in the year, with profit after tax rising to N216.5 billion in the three months ended March 31, 2026. The group’s first quarter performance was supported by growth in non interest income and improved operating efficiency, although higher impairment charges remained a concern.
The H1 audited results are expected to provide a clearer picture of how the group performed during the first six months of the year, including developments in its banking operations, asset quality, earnings, capital position and other businesses within the group.
The results will also be closely monitored by investors as Access Holdings continues to expand its operations across African and international markets while managing evolving regulatory requirements.
The company’s investor relations platform currently lists its first quarter 2026 unaudited financial statements alongside previous financial reports, while the H1 audited results are yet to be released.
With the new September 30 deadline approved, attention will now turn to the completion of the audit and the CBN approval required before the financial statements can be made public.
The delay underscores the importance of regulatory clearance in the reporting process for major Nigerian financial institutions and means investors will continue to await the group’s official H1 performance before making a fuller assessment of its financial position.
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