Section 423 CAMA 2020 Section 423 Companies and Allied Matters Act is about Certificate by private company and small company in annual return. It is under Chapter 16 (Annual returns) of the Act. (1) A private company shall send with the annual return required by sections 418, 419 or 420 of this Act a certificate…

Section 422 CAMA 2020 Section 422 Companies and Allied Matters Act is about Documents to be annexed to annual return. It is under Chapter 16 (Annual returns) of the Act. (1) Subject to the provisions of section 424 of this Act, there shall be annexed to the annual return— (a) a written copy, certified both…

Section 421 CAMA 2020 Section 421 Companies and Allied Matters Act is about Time for completion and delivery of annual return. It is under Chapter 16 (Annual returns) of the Act. (1) The annual return shall be completed, signed by a director and the secretary, and delivered to the Commission not later than 42 days…

Section 420 CAMA 2020 Section 420 Companies and Allied Matters Act is about Annual return by company limited by guarantee. Ninth Schedule. It is under Chapter 16 (Annual returns) of the Act. (1) The annual return by a company limited by guarantee shall be in the form prescribed in the Ninth Schedule or as near…

Section 419 CAMA 2020 Section 419 Companies and Allied Matters Act is about Annual return by small company. Eighth Schedule. It is under Chapter 16 (Annual returns) of the Act. The annual return by a small company shall contain the matters specified in Part I of the Eighth Schedule to this Act and the return…

Section 418 CAMA 2020 Section 418 Companies and Allied Matters Act is about Annual return by company having shares other than small company. It is under Chapter 16 (Annual returns) of the Act. (1) The annual return by a company having shares other than asmall company shall contain with respect to the registered office of…

Section 417 CAMA 2020 Section 417 Companies and Allied Matters Act is about Annual return by company limited by shares or guarantee. It is under Chapter 16 (Annual returns) of the Act. Every company shall, once at least in every year, make and deliver to the Commission an annual return in the form, and containing…

Section 416 CAMA 2020 Section 416 Companies and Allied Matters Act is about False statements to auditors. It is under Chapter 15 (Audit) of the Act. (1) An officer of a company commits an offence if he knowingly or recklessly makes to a company’s auditors a statement (whether written ororal) which— (a) conveys or purports…

Section 415 CAMA 2020 Section 415 Companies and Allied Matters Act is about Liability of auditors for negligence. It is under Chapter 15 (Audit) of the Act. (1) A company’s auditor shall in the performance of his duties exercise all such care, diligence and skill as is reasonably necessary in each particular circumstance. (2) Where…

Section 414 CAMA 2020 Section 414 Companies and Allied Matters Act is about Powers of auditors in relation to subsidiaries. It is under Chapter 15 (Audit) of the Act. (1) Where a company has a subsidiary, then— (a) if the subsidiary is a body corporate, incorporated in Nigeria, it is the duty of the subsidiaries…