For a business to operate in Nigeria
Choose a business structure and make it legally by incorporation.
Business name (Sole proprietor or Partnership)
Private limited By shares company(small or big companies)
Public limited by shares company
Limited by guarantee company
Unlimited shares company
Incorporated Trustee
After that you have to know whether your business needs license or a permit before operation
Statutory returns to be filed
Annual returns to CAC and tax returns to Firs and state revenue offices
Company seal for limited by shares company for business dealing.
Dear business owners,
Before I go to my next topic, please always keep your incorporated documents safe. Make photocopies a lot of them, so that when you misplace the original it will be easy to file for the certified true copies and also it will be easy to make a new file, where your file goes missing in CAC.





Books kept by companies
Register of Members(members are shareholders)
Register of charges( charges are loans taken by a company. Every loan taken by a company that covers the assets of the company must be filed to CAC)
Register of shareholding
Register of directors and secretaries
Minute books
Register of debenture holders
Most of these books are kept by public limited companies.