The decision to wind up a company is a significant one, often marking the end of its corporate journey. In Nigeria, the winding up process is governed by the Companies and Allied Matters Act (CAMA) 2020, which provides a structured framework to ensure that a winding up is carried out lawfully and transparently. CAMA recognises three (3) modes of winding up which are: Among the above, voluntary winding up by members or shareholders is the most common and least bureaucratic. Chapter 22 of CAMA outlines two procedures for voluntary winding up in Nigeria. The procedures include:   This article focuses specifically … Continue reading LAWYERS’ GUIDE FOR SHAREHOLDERS’ WINDING UP OF A COMPANY IN NIGERIA