The Central Bank of Nigeria (CBN) is the country's apex monetary authority, established by the CBN Act of 1958. It ensures monetary stability, issues currency, maintains external reserves, and advises the government financially[1][3]. The CBN offers services such as monetary policy formulation, banking supervision, and financial inclusion initiatives[1][3]. Its target audience includes financial institutions, the government, and the general public. The unique selling proposition of the CBN is its role as a lender of last resort and its commitment to promoting a sound financial system in Nigeria[1][4].