Access Holdings Plc has published its 2026 half-year financial results without an independent auditor’s report.
The development marks its first unaudited half-year filing in 11 years.
The financial statements cover the six months ended June 30, 2026.
They were published on November 2, following months of delays linked to regulatory approval and the audit process.
KPMG Audit Fee Raises Questions
The company disclosed that it paid KPMG ₦50 million for its 2026 half-year statutory audit.
It also reported ₦53 million in fees for non-audit services. However, the published statements contained no independent audit opinion.
Historical filings show that Access Holdings had consistently published audited half-year results since 2015.
KPMG handled the 2023, 2024 and 2025 half-year audits. PricewaterhouseCoopers handled the audits between 2016 and 2022.
Regulatory Approval Delayed Publication
In August, Access Holdings notified the Nigerian Exchange of a potential delay. The company cited the ongoing audit process and the need for Central Bank of Nigeria approval.
The NGX initially extended its filing deadline to September 30.
On October 2, the company announced another extension.
It said publication would follow the completion of the required regulatory approval process. However, the group eventually released unaudited results instead.
Profit Rises Despite Reporting Concerns
Despite the reporting delay, Access Holdings recorded a 23.5 per cent increase in half-year profit after tax.
Earnings rose to ₦266.72 billion from the previous year’s figure. Profit before tax also increased by 29.2 per cent to ₦414.13 billion.
The absence of an independent auditor’s report raises questions about the audit process.
Investors will be watching for further clarification from the company. The group has yet to explain why its published accounts excluded the audit opinion despite the disclosed payment to
Source; Access Holdings H1 2026 Interim Financial Statements : Nigerian Exchange (NGX)
