The Companies and Allied Matters Act 2020 (CAMA 2020) represents a watershed moment in Nigerian corporate law, repealing and replacing the Companies and Allied Matters Act 1990. Among its most significant reforms are provisions codifying and expanding the duties of company directors. Prior to CAMA 2020, directors’ duties existed primarily under common law and equitable principles developed through centuries of case law. While this provided flexibility, it also created uncertainty. Directors and their advisers had to navigate complex jurisprudence spanning decades to understand their obligations.