What are the registration requirements under CAMA for a limited liability partnership, a business name, and a church?

Here's the advice regarding the registration under the Companies and Allied Matters Act (CAMA):

a) Idris, Obi, and Nkechi, as Chartered Accountants seeking to practice jointly with limited liability without registering as a traditional company, should consider registering as a Limited Liability Partnership (LLP). This structure, governed by Part C of CAMA 2020, allows professionals to operate jointly while providing limited liability to the partners, protecting their personal assets from the liabilities of the partnership.

b) If they intend to use the name "Idobnke Accounting Consult" for their organization, and assuming they are not registering as an LLP (where the name is part of the LLP registration), they would need to register it as a Business Name under Part E of CAMA 2020. This is required for any individual or group carrying on business under a name other than their true names.

c)

i) Yes, it is mandatory to register a Church under CAMA. Churches are considered non-profit organizations and must be registered as Incorporated Trustees under Part F of CAMA 2020 to acquire legal personality, own property, and operate formally in Nigeria.

ii) If they are to register the Church under CAMA, the form of registration is as an Incorporated Trustee. The procedure involves:

1. Name Availability Search and Reservation: Apply to the Corporate Affairs Commission (CAC) to check if the proposed name for the Church is available and reserve it.
2. Publication of Notice: Publish a notice of intention to register the Church in two national newspapers (one local and one national) to invite objections from the public.
3. Application to CAC: Submit the application form along with the Church's constitution, minutes of the meeting where the trustees were appointed, details of the trustees, a statutory declaration by a legal practitioner, and passport photographs of the trustees.
4. CAC Review and Approval: The CAC reviews the application and, if satisfied, approves the registration.
5. Issuance of Certificate: A Certificate of Incorporation is issued, granting the Church legal personality.