Mutual Evaluation

SECOND FOLLOW-UP REPORT

This report, therefore, provides a further update on the progress made since the last follow-up report in May 2009. In line with GIABA standards, the update focuses on efforts made by Nigeria since the first follow-up report aimed at addressing the outstanding shortcomings or underlying issues, which gave rise to the various compliance ratings, particularly with respect to Non Compliant (NC) and Partially Compliant (PC) ratings.

MAY 2010

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