Corporate criminal liability is a pressing issue in Nigeria, as it intersects with the dynamics of business ethics, corporate governance, and legal accountability. This research explores the imperative need for reforming the existing legal framework governing corporate criminal liability in Nigeria. By analyzing case studies and regulatory developments, the study emphasizes the importance of modernizing and strengthening the legal regime to ensure that corporations are held accountable for illegal activities. The research offers insights into potential reforms and their implications for corporate behavior, ethics, and the rule of law in Nigeria.