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1. PART A – Registry

2. PART B – Registration of Business Names

3. Registration of Incorporated Trustees (NGO’s)

4. Summary of Fees and Forms



Legal Requirements for using the services of Corporate Affairs Commission

The Corporate Affairs Commission was established through the promulgation of the Companies and Allied Matters Act 1990. The Commission is the only Agency of Government charged with the responsibility of registration of Companies, Business names and Incorporated Trustees.



  • Incorporation of Companies (Private or Public Company, Limited by guarantee)
  • Registration of Business Name
  • Registration of Incorporated Trustees
  • Conducting searches
  • Issuance of Certified True Copies of filed documents
  • Registration of share capital increases, mortgages, etc.
  • Processing the statutory filings of Annual Returns, increase, changes in the memo and articles, addresses, etc.
  • Arrange or conduct investigations into the affairs of any company where the interests of the shareholders and the public so demand.
  • Management and winding-up of companies.
  • Monitoring the Compliance with the CAMA by companies.

The Commission’s operations are fully computerized and an online system of the services being implemented.



  • Business Names registration
  • Statutory filings required by the Companies and Allied Matters Act (CAMA) are processed and subsequently transferred to headquarters for final treatment and input into computer.
  • Verification and assessment of applications for company incorporation are assessed and verified and sent for final approval and issuance of Certificate by the head office.
  • Sale of all statutory forms and publications of the Commission
  • Responding to enquiries and complaints in respect of the services of the Commission.
  • Handling preliminary process of accreditation of Lawyers, Chartered Accountants and Chartered Secretaries who are the recognized professionals and direct users of the Companies Registry.

The purpose of the following notes is to enable customers to understand the legal requirements for using the services of the Commission, it will serve as a handbook for every one in the legal, accounting and company secretarial professions who would wish to use the services of Commission at any time. It will also be of immense interest to members of the public who may wish to be sure of the legal and administrative requirements for the services of the Commission.

We have stated the various processes that have to be carried out and all the requirements needed for each. You will also find a list of statutory fees required for the different transactions.



Basically, four types of companies are recognized for business ventures in Nigeria, namely:

  1. Private Limited Company (LTD)
  2. Public Limited Company (PLC)
  3. Companies limited by guarantee and
  4. Unlimited Companies.

The minimum membership for each of these companies is two and the maximum for private companies is fifty members while there is no upper limit for public companies. A minimum share capital of Ten Thousand Naira is prescribed for private companies and Five Hundred Thousand Naira for public companies with a minimum subscription of 25% of the shares.


Foreign nationals may undertake any type of business and own 100 percent equity and undertake any type of business in Nigeria except those in the negative list, that is, production of arms, narcotics and related substances which are prohibited to Nigerians and Foreign Investors alike.

In the spirit of the liberalization, foreign nationals not resident in Nigeria do not require permits before establishing business or investing in Nigeria. However, foreign nationals resident in the country need residence permit before forming a company while business permit is required for the business to commence.

Residence permits are obtained from the Nigerian Immigration Service while business permits are obtained from the Federal Ministry of Internal Affairs. Companies intending to use the services of foreign workers need to obtain expatriate quota from the Nigerian Investment Promotion Council.



 Foreign companies intending to do business in Nigeria may apply for exemption from registration especially those undertaking special projects. Companies seeking exemption are to forward their applications to the Secretary to the Federal Government of Nigeria.