IEMA Standards Ltd provides independent, evidence-based due diligence audit services that help Nigerian organizations and international investors evaluate business risk, verify compliance, and make informed decisions — aligned with ISO 19011, OECD Guidelines, IFC Performance Standards, and the Basel Committee on Banking Supervision frameworks.
In Nigeria’s dynamic and evolving business environment, conducting thorough due diligence is no longer optional — it is a critical safeguard for investors, lenders, boards, and regulators. Whether you are acquiring a business, entering a joint venture, onboarding a strategic supplier, or satisfying the requirements of the Central Bank of Nigeria (CBN), Securities and Exchange Commission (SEC), or the Financial Reporting Council of Nigeria (FRCN), independent due diligence provides the verified intelligence your decision-making demands.
As an EGAC-accredited certification and audit body, IEMA Standards Ltd brings the technical rigour of international audit standards and the contextual expertise of Nigerian regulatory practice to every engagement — delivering audit reports that are credible, defensible, and accepted by local and international stakeholders.
Independent assessment of financial statements, revenue quality, liabilities, cash flow integrity, and accounting practices — in line with IFRS and FRCN reporting standards. Covers historical performance, working capital analysis, and financial risk exposure.
Verification of corporate registration, licences, permits, litigation history, regulatory sanctions, and compliance with applicable Nigerian laws — including CAMA 2020, NDPA 2023, FIRS tax obligations, CBN licensing requirements, and sector-specific regulations.
Evaluation of an organization’s information security posture, data protection practices, and cybersecurity controls — aligned with ISO/IEC 27001:2022 and the Nigeria Data Protection Act (NDPA) 2023. Suitable for technology acquisitions, fintech partnerships, and outsourcing assessments.
Assessment of organizational structure, operational processes, human resource practices, key person dependencies, and management competence. Identifies operational risks, capacity gaps, and governance weaknesses before a transaction or partnership is concluded.
Evaluation of environmental, social, and governance (ESG) risks and practices — aligned with IFC Performance Standards, OECD Due Diligence Guidance, and emerging Nigerian sustainability reporting expectations. Increasingly required by DFIs, impact investors, and international lenders.
Independent verification of the integrity, financial standing, regulatory compliance, and operational capability of vendors, contractors, agents, and business partners — essential for CBN third-party risk management requirements, supply chain integrity, and anti-corruption compliance.
Assessment of a counterparty’s AML/CFT controls, KYC processes, Beneficial Ownership structures, PEP exposure, and sanctions screening practices — supporting correspondent banking, de-risking decisions, and NFIU reporting obligations.
Independent review of the implementation and effectiveness of certified management systems — including ISO 9001, ISO 27001, and ISO 45001 — to verify claims made in procurement, tendering, and partner-onboarding processes.
Pre-transaction and pre-investment due diligence audits for M&A, joint ventures, and capital raises
Independent due diligence audit reports acceptable to Nigerian and international regulators, lenders, and investors
Regulatory compliance gap assessments against CBN, SEC, FRCN, NFIU, and NDPC requirements
Background verification and integrity checks on counterparties, directors, and beneficial owners
Corporate structure and ownership verification, including beneficial ownership mapping
Vendor and supplier qualification audits for procurement and contracting processes
Risk rating and risk register development arising from due diligence findings
Post-acquisition integration audits and ongoing compliance monitoring engagements
Executive briefings and board-level reporting on due diligence findings and risk implications
ESG and sustainability risk assessments aligned with international DFI and impact investor requirements
Banks & Financial Institutions
Private Equity & Investment Firms
Development Finance Institutions
Fintech & Technology Companies
Corporations & Conglomerates
Public Sector & Regulators
International Investors & Partners
Legal Firms & Transaction Advisors
Accredited independence. Nigerian expertise. International credibility.
IEMA Standards Ltd is accredited by EGAC — a full member of the International Accreditation Forum (IAF) and Global Accreditation Cooperation (GAC) — giving our audit reports the international recognition and credibility required by regulators, investors, and development finance institutions operating in and out of Nigeria. Our auditors combine mastery of international audit standards with deep knowledge of Nigeria’s regulatory, legal, and business environment.
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