Ten years after the Panama Papers leak, Nigeria's transparency laws have been significantly reshaped, though no individuals were prosecuted directly as a result of the revelations. PREMIUM TIMES, the sole Nigerian news organization with access to the leaked files from Mossack Fonseca, published over 30 stories exposing the offshore assets of more than 140 Nigerian individuals and companies, including prominent politicians and business leaders. While no criminal accountability followed, the investigation spurred institutional changes, leading to the commitment to establish a Beneficial Ownership Register, the re-enactment of the Companies and Allied Matters Act (CAMA) in 2020 mandating disclosure of "persons of significant control," and the introduction of the Voluntary Assets and Income Declaration Scheme (VAIDS). The Nigeria Extractive Industries Transparency Initiative (NEITI) also developed a register of beneficial owners in the oil and gas sector, enhancing regulatory oversight.