The Company and Allied Matters Act (CAMA) in Nigeria constitutes a foundational legal framework governing corporate entities and business operations within the country. It begins by delineating the types of business entities recognized under the Act, including companies, partnerships, and associations. CAMA outlines the procedures for the incorporation, registration, and management of companies, specifying requirements for share capital, directors, and company governance. The Act also addresses matters such as corporate restructuring, mergers, and acquisitions, providing guidelines for corporate transactions and reorganizations. Furthermore, CAMA establishes mechanisms for corporate governance, shareholder rights, and regulatory oversight, ensuring transparency, accountability, and investor protection in the Nigerian business landscape. Through comprehensive regulations, CAMA facilitates business development, promotes investment, and enhances corporate governance standards in Nigeria