30 years after the enactment of Companies and Allied Matters Act 1990, President Muhammadu Buhari on 7th August 2020 assented to law, the Companies and Allied Matters Act 2020. The Act principally is to regulate the formation, management and dissolution of Businesses and Associations. This piece is directed at illuminating the changes made to the law with respect to Incorporated Trustees under Part C of the repealed Act, now Part F of the New Act. Part F of Companies and Allied Matters Act 2020 regulates the affairs of Associations such as Non Governmental Organizations (NGOs), Churches, Mosques, Clubs etc.’ from their formation, management, and dissolution.

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