Requirements to open a corporate account for my business with registration number of BN not RC ?

Go to the bank of your choice with the following:

Your business name registration certificate

Tax Identification Number (TIN)

Your personal I.D

Utility bill

Passport photograph

Letter of introduction on your business's letterhead introducing the signatories and mandate of the account.
Utility bill of your operating address and and other office address if they're different on the form you filled
Valid ID card that matches with details on BVN and BN document
Utility bill of the sole proprietor for KYC

Esthered:
Letter of introduction on your business's letterhead introducing the signatories and mandate of the account.