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SEC okays 972 firms for capital market operations (See list)

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In from Success Allantee ….
Securities and Exchange Commission (SEC), Nigeria’s apex capital market regulator, has cleared a total of 972 firms for operations in the Nigerian capital market as the Commission moves to round off the final phase of the capital market recapitalisation exercise.
The list included 437 capital market operators that were cleared to have met the new minimum capital requirements by the September 30, 2015 deadline, nine other operators that were in the process of merging into four companies, six self regulatory organisations and a long list of 525 capital market consultants and experts.
The apex capital market regulator however noted that the list was a provisional list noting that the final list of registered and certified capital market operators would be made public after conclusion of post-deadline verification.
Most banks were cleared by the Commission. Among the cleared firms were Access Bank, Africa Prudential Registrars, Afrinvest West Africa Group, Akintola Williams Deloitte, APT Securities And Funds, Capital Bancorp, Chapel Hill Denham Management Group, Citi Bank Nigeria, Diamond Bank, Ecobank Nigeria, FBN Capital, FCMB, Fidelity Bank, First Bank of Nigeria, Flobal Trust, FSDH Group, Guaranty Trust Bank, Heritage Bank, JAIZ Bank, Lotus Capital, Phillips Consulting Ltd, Pricewaterhouse Coopers, Rand Merchant Bank Nigeria, Skye Bank, Stanbic IBTC Group, Standard Chartered Bank, Sterling Bank, Trust Yields Securities, United Bank for Africa, Union Bank of Nigeria, United Capital Group, Unity Bank, Vetiva Capital Management Group, Wema Bank and Zenith Bank Plc.
Also, among the capital market operators that retained all their registered functions included GTI Capital Limited, issuing house; GTI Securities, broker/dealer; Capital Assets, broker/dealer, issuing house and fund/portfolio manager; Cowry Asset Management Limited, venture capital manager, corporate investment adviser and issuing house and Cowry Securities Limited, which retained its dual functions as a broker/dealer. Also, all members of Meristem Group retained their functions including Meristem Registrars, Meristem Securities, Meristem Stockbrokers, Meristem Trustee and Meristem Wealth Management Limited.
SEC had in December 2013 announced major increases in minimum capital requirements for capital market functions under a new minimum capital structure that was initially scheduled to take off by January 1, 2015. It however extended the deadline to September 30, 2015.

Read also: SEC okays 384 capital market operators as recapitalisation ends (See full list)

Minimum capital base for broker and dealer was increased by 329 per cent from the existing N70 million to N300 million. Broker, which currently operates with capital base of N40 million, will now be required to have N200 million, representing an increase of 400 per cent. Minimum capital base for dealer increased by 233 per cent from N30 million to N100 million.
Also, issuing houses, which facilitate new issues in the primary market, will now be required to have minimum capital base of N200 million as against the current capital base of N150 million. The capital requirement for underwriter also doubled from N100 million to N200 million. Trustees, rating agencies and portfolio and fund managers had their minimum capital base increased by 650 per cent each from N40 million, N20 million and N20 million to N300 million, N150 million and N150 million respectively. A Registrar will now have a minimum capital base of N150 million as against the current requirement of N50 million. While the minimum capital base for corporate investment adviser remained unchanged at N5 million, individual investment advisers will have to increase their capital base by 300 per cent from N500,000 to N2 million.

Full List

PROVISIONAL LIST OF CAPITAL MARKET OPERATORS THAT HAVE COMPLIED WITH MINIMUM CAPITAL REQUIREMENT IN LINE WITH THE DEADLINE
S/N Company/Firm Function(s) Remark
1. ACCESS BANK PLC Receiving Banker, FMDQ OTC Dealer
2. ACL CAPITAL PARTNERS LTD Corporate Investment Adviser
3. ADAMAWA SECURITIES LTD Broker/Dealer
4. ADONAI STOCKBROKERS LTD Broker/Dealer
5. AEGIS FINANCIAL SERVICES & LINKS LIMITED Corporate Investment Adviser
6. AFRIBANK SECURITIES LTD Broker/Dealer On Suspension
7. AFRICA PRUDENTIAL REGISTRARS LTD Registrars
8. AFRICAN ALLIANCE STOCKBROKERS LTD Broker/Dealer
9. AFRINVEST ASSET MANAGEMENT LTD Fund Manager
10. AFRINVEST SECURITIES LTD Broker/Dealer
11. AFRINVEST WEST AFRICA LTD Issuing House
12. AGUSTO & CO. Rating Agency
13. AIICO CAPITAL LTD Fund/Portfolio Manager
14. AKINTOLA WILLIAMS DELOITTE Individual Investment Adviser, Reporting Accountant
15. ALANGRANGE SECURITIES LTD Corporate Sub-broker Sponsored by Meristem Stockbrokers Ltd
16. ALL CROWN REGISTRARS LTD Registrars
17. ALM CONSULTING (TRUSTEE) LTD Corporate Investment Adviser, Trustee
18. ALPHA MORGAN CAPITAL MANAGERS LTD Fund/Portfolio Managers
19. ALTERNATIVE CAPITAL PARTNERS LTD Fund portfolio manager & Investment Adviser
20. ALTRADE SECURITIES LTD Broker/Dealer
21. AMYN INVESTMENTS LTD Broker/Dealer
22. ANCHORAGE SECURITIES AND FINANCE LTD Broker
23. ANCHORIA INVESTMENT AND SECURITIES LTD Broker/Dealer
24. APEL ASSET LTD Broker/Dealer, Issuing House
25. APEL CAPITAL & TRUST LIMITED Fund Managers, Trustee, Registrar
26. APT SECURITIES AND FUNDS LTD Broker/Dealer, Issuing House
27. AQUILA ASSET MANAGEMENT LTD Fund/Portfolio Manager, Corporate Investment Adviser
28. ARGENTIL CAPITAL PARTNERS LTD Fund/Portfolio Manager, Corporate Investment Adviser
29. ARIAN CAPITAL MGT LTD Fund/Portfolio Manager, Corporate Investment Adviser On Suspension
30. ARM CAPITAL PARTNERS LTD Private Equity Fund Manager
31. ARM HARITH INFRASTRUCTURE INVESTMENT LTD Fund/Portfolio Managers (INFRASTRUCTURE FUND)
32. ARM INVESTMENT MANAGERS LTD Investment Advisers, Fund/Portfolio Manager
33. ARM SECURITIES LTD Broker/Dealer
34. ARM TRUSTEE LIMITED Trustee
35. ARTHUR STEVEN ASSET MANAGEMENT LTD Broker/Dealer
36. ASSET & RESOURCE MANAGEMENT CO. LTD Issuing House
37. ASSOCIATED ASSET MANAGERS LTD Broker/Dealer, Portfolio Manager, Corporate Investment Adviser
38. ASSOCIATED DISCOUNT HOUSE LTD Fund/Portfolio Manager, Corporate Investment Adviser
39. ATLASS PORTFOLIOS LTD Broker
40. B&B WEALTH MANAGEMENT LTD Portfolio Manager
41. BAUCHI INVESTMENT CORPORATION LTD Broker/Dealer
42. BELFRY INVESTMENTS AND SECURITIES LTD Broker/Dealer
43. BESTLINK INVESTMENT LTD Broker/Dealer
44. BESTWORTH ASSET AND TRUST LTD Broker/Dealer
45. BGL CAPITAL LTD Issuing House, Corporate Investment Adviser On Suspension
46. BGL SECURITIES LIMITED Broker/Dealer On Suspension
47. BLUESEA CAPITAL LTD Corporate Investment Adviser
48. BOAZ MANAGEMENT & FIN. STRATEGIES LTD Corporate Sub-broker Sponsored by Valmon Securities Ltd
49. BOSTON ADVISORY LTD Issuing House
50. BYSEC INVESTMENTS LTD Corporate Investment Adviser
51. CADINALSTONE REGISTRARS LTD Registrar
52. CALAG CAPITAL LTD Corporate Investment Adviser
53. CALVIN INVESTMENT LTD Corporate Investment Adviser
54. CALYX SECURITIES LTD Broker/Dealer
55. CAMRY SECURITIES LTD Broker
56. CAPITAL ASSETS LTD Broker/Dealer, Issuing House, Fund/Portfolio Manager
57. CAPITAL BANCORP PLC Broker/Dealer, Issuing House, Market Maker, Securities Lending Agent
58. CAPITAL EXPRESS SECURITIES LTD Broker/Dealer
59. CAPITAL TRUST BROKERS LTD Broker/Dealer
60. CAPITAL TRUST INVESTMENT & ASSET MANAGEMENT LTD Fund/Portfolio Manager, Corporate
Investment Adviser
61. CARDINALSTONE PARTNERS LTD Issuing House, Fund/Portfolio Manager
62. CARDINALSTONE SECURITIES LTD Broker/Dealer
63. CASHCRAFT SECURITIES LTD Broker/Dealer
64. CASHVILLE INVESTMENTS & SECURITIES LTD Broker
65. CBO CAPITAL PARTNERS LTD Corporate Investment Adviser
66. CBO INVESTMENT MANAGEMENT LTD Portfolio Manager
67. CDL CAPITAL MARKETS LTD Broker/Dealer
68. CENTRE POINT INVESTMENTS LTD Broker/Dealer
69. CENTURION REGISTRARS LTD Registrar
70. CENTURY SECURITIES LIMITED Broker
71. CHAPEL HILL DENHAM MANAGEMENT LTD Corporate Investment Adviser, Fund/Portfolio Manager
72. CHAPELHILL ADVISORY PARTNERS LTD Market Maker, Issuing House
73. CHAPELHILL DENHAM SECURITIES LTD Broker/Dealer
74. CHARTWELL SECURITIES LTD Broker, Issuing House
75. CITADEL REGISTRARS LTD Registrars
76. CITI BANK NIGERIA LTD Receiving Banker, Custodian, FMDQ OTC Dealer
77. CITI INVESTMENT CAPITAL LIMITED Broker
78. CITY CODE TRUST & INVESTMENT COMPANY LTD Broker/Dealer
79. CITYGATE GLOBAL INVESTMENT LIMITED Corporate Investment Adviser
80. CLEARVIEW INVESTMENTS CO. LTD Broker
81. CO-LINK INVESTMENT & MANAGEMENT CO. LTD Corporate Investment Adviser
82. COMPASS INVESTMENT & SECURITIES LTD Broker/Dealer
83. CONVERGED DYNAMICS NIG. LTD. Portfolio Manager
84. CORDROS ASSET MANAGEMENT LTD Fund/Portfolio Manager
85. CORDROS CAPITAL LTD Broker/Dealer, Issuing House
86. CORE TRUST AND INVESTMENT LTD Broker/Dealer, Fund/Portfolio Manager, Issuing House
87. CORONATION SECURITIES LTD Broker/Dealer
88. COURTEVILLE BUSINESS SOLUTIONS LTD Corporate Investment Adviser
89. COWRY ASSET MANAGEMENT LTD Venture Capital Manager, Corporate Investment Adviser, Issuing House
90. COWRY SECURITIES LTD Broker/Dealer
91. CRANE SECURITIES LTD Broker/Dealer
92. CROSSWORLD SECURITIES LTD Broker
93. CROWN CAPITAL LTD Broker
94. CRYSTAL TRUST ASSET MANAGEMENT LTD Fund/Portfolio Manager Processing change of name to Iroko Capital Investment Management Ltd
95. CSL STOCKBROKERS LTD Broker/Dealer, Fund Manager
96. CSL TRUSTEES LIMITED Trustee
97. CUSTODIAN TRUSTEE LIMITED Trustee
98. DATAMAX REGISTRARS LIMITED Registrar
99. DATAPRO LTD Rating Agency
100. DBSL SECURITIES LTD Corporate Sub-broker Sponsored by Diamond Securities Ltd
101. DE LORDS SECURITIES LTD Broker/Dealer
102. DEEP TRUST INVESTMENT LTD Broker/Dealer
103. DEPENDABLE SECURITIES LTD Corporate Sub-broker Sponsored by Compass Investment & Securities Ltd
104. DFC CAPITAL LTD Corporate Investment Adviser
105. DIAMOND BANK PLC Receiving Banker
106. DIAMOND CAPITAL AND FINANCIAL MARKET LTD Market Maker, Issuing House, Fund/Portfolio Manager, Trustee, Venture Capital Manager
107. DIAMOND SECURITIES LTD Broker/Dealer, Portfolio Manager, Trustee, Corporate Investment Adviser
108. DOMINION TRUST LTD Issuing House, Broker/Dealer
109. DSU BROKERAGE SERVICES LTD Broker, Corporate Investment Adviser
110. DUNBELL SECURITIES LTD Broker/Dealer
111. DUNN LOREN MERRIFIELD ADVISORY PARTNERS LTD Issuing House, Underwriter
112. DUNN LOREN MERRIFIELD SECURITIES LTD Broker/Dealer
113. DUNNLOREN MERRIFIELD ASSET MGT. & RESEARCH CO. LTD Fund/Portfolio Manager, Corporate Investment Adviser
114. DYNAMIC PORTFOLIO LTD Broker/Dealer, Issuing House
115. ECL ASSET MANAGEMENT LTD Portfolio Manager, Corporate Investment Adviser, Broker/Dealer
116. ECOBANK NIGERIA PLC Receiving Banker
117. ECZELLON CAPITAL LTD Issuing House
118. EDC FUND MANAGEMENT LTD Fund/Portfolio Manager
119. EDC REGISTRARS LTD Registrar
120. EDC SECURITIES LTD Broker/Dealer
121. EDGEFIELD CAPITAL MANAGEMENT LTD Broker/Dealer, Investment Adviser
122. EFCP LTD Broker/Dealer
123. ELIXIR ASSET MANAGEMENT LTD Fund/Portfolio Manager
124. ELIXIR SECURITIES LTD Broker/Dealer
125. ENTERPRISE STOCKBROKERS PLC Broker/Dealer
126. EQUITY CAPITAL SOLUTIONS LTD Broker/Dealer, Issuing House
127. EUROCOMM SECURITIES LTD Broker/Dealer
128. EXPRESS DISCOUNT ASSET MANAGEMENT LTD Broker/Dealer, Fund/Portfolio Manager
129. EXPRESS PORTFOLIO SERVICES LTD Broker
130. FALCON SECURITIES LTD Broker/Dealer, Issuing House On Suspension
131. FATNET FIN. ADVISORY SERVICE Individual Investment Adviser
132. FBC TRUST AND SECURITIES LTD Broker/Dealer
133. FBN CAPITAL ASSET MANAGEMENT LTD Fund/Portfolio Manager
134. FBN CAPITAL LTD Issuing House, Market Maker
135. FBN FUNDS LTD Venture Capital Manager, Fund Manager, Corporate Investment Adviser
136. FBN SECURITIES LTD Broker/Dealer, Corporate Investment Adviser, Fund Manager
137. FBN TRUSTEE NIG LIMITED Trustee, Corporate Investment Adviser, Portfolio Manager
138. FCMB CAPITAL MARKETS LTD Issuing House
139. FCMB LIMITED Receiving Banker, Custodian
140. FCSL ASSET MANAGEMENT COMPANY LTD Broker/Dealer
141. FIDELITY BANK PLC Receiving Banker
142. FIDELITY FINANCE COMPANY LTD Broker/Dealer, Issuing House
143. FIDELITY SECURITIES LTD Broker/Dealer, Fund/Portfolio Manager, Issuing House
144. FIDUCIA CAPITAL INVESTMENT ADVISERS LTD Fund/Portfolio Manager
145. FINANCIAL & ANALYTICS CAPITAL LTD Broker/Dealer, Corporate Investment Adviser
146. FINANCIAL DERIVATIVES CO. LTD Issuing House, Fund/Portfolio Manager
147. FINANCIAL TRUST COMPANY NIG. LTD Broker/Dealer
148. FINMAL FINANCE SERVICES LTD Broker/Dealer, Issuing House
149. FIRST ALLY CAPITAL LTD Issuing House, Underwriter
150. FIRST BANK OF NIGERIA PLC Receiving Banker, Custodian, Securities Lending Agent, FMDQ OTC Dealer
151. FIRST CAPITAL TRUST PLC Corporate Investment Adviser, Fund/Portfolio Manager
152. FIRST CITY ASSET MGT. LTD Corporate Investment Adviser, Portfolio Manager
153. FIRST INLAND CAPITAL LTD Issuing House, Fund/Portfolio Manager
154. FIRST INTEGRATED CAPITAL MANAGEMENT LTD Broker On Suspension
155. FIRST REGISTRARS LTD Registrar
156. FIRSTCALL INVESTMENT OPTIONS LTD Corporate Investment Adviser
157. FIS SECURITIES LTD Broker
158. FLOBAL TRUST LTD Corporate Investment Adviser
159. FLOURISH SECURITIES INVESTMENT & TRUST LIMITED Portfolio Manager
160. FLOURMILLS REGISTRARS LTD Registrar
161. FORESIGHT PORTFOLIO SELECTION LTD Corporate Investment Adviser
162. FORESIGHT SECURITIES & INVESTMENT LTD Broker/Dealer
163. FORTE FINANCIAL LTD Broker/Dealer
164. FORTHRIGHT SECURITIES AND INVESTMENTS LTD Broker/Dealer
165. FORTRESS ASSET & INVESTMENT MANAGEMENT LTD Fund/Portfolio Manager
166. FORTRESS CAPITAL LTD Broker/Dealer
167. FRONTIER CAPITAL LTD Corporate Investment Adviser
168. FSDH ASSET MGT. LTD Fund/Portfolio Manager, Corporate Investment Adviser
169. FSDH MERCHANT BANK LTD Corporate Investment Adviser, Fund Manager, Issuing House
170. FSDH SECURITIES LTD Broker/Dealer, Issuing House
171. FUNDS MATRIX AND ASSETS MANAGEMENT LTD Broker/Dealer
172. FUTURE VIEW FINANCIAL SERVICES LTD Issuing House, Fund/Portfolio Manager
173. FUTURES & BONDS LTD Corporate Investment Adviser
174. FUTUREVIEW SECURITIES LTD Broker/Dealer, Market Maker, Securities Lending Agent
175. GEM ASSET MANAGEMENT LIMITED Broker/Dealer
176. GIDAUNIYA INVESTMENT AND SECURITIES LTD Broker/Dealer
177. GILD ASSET MANAGEMENT LTD Corporate Investment Adviser
178. GLOBAL ASSET MANAGEMENT NIG. LTD Broker/Dealer
179. GLOBAL CREDIT RATING CO. LTD Rating Agency
180. GLOBALVIEW CONSULT & INVESTMENTS LTD Broker/Dealer
181. GOLDBANC MANAGEMENT ASSOCIATES LTD Issuing House
182. GOLDEN SECURITIES LTD Broker/Dealer
183. GOSHEN ASSET INVESTMENT LTD Corporate Investment Adviser
184. GREENWICH ASSETS MANAGEMENT LTD Fund/Portfolio Manager
185. GREENWICH SECURITIES LTD Broker/Dealer
186. GREENWICH TRUST LTD Issuing House, Fund/Portfolio Manager, Market Maker
187. GRESHAM ASSET MGT. LTD Fund/Portfolio Manager, Corporate Investment Adviser, Corporate Sub-Broker
188. GRUENE CAPITAL LIMITED Broker/Dealer
189. GTBANK PLC Receiving Banker
190. GTI CAPITAL LTD Issuing House
191. GTI SECURITIES LTD Broker/Dealer
192. GTL REGISTRARS LTD Registrar Merged with Citadel Registrars Ltd
193. H. PIERSON ASSOCIATES LTD. Corporate Investment Adviser
194. HALO NIGERIA CAPITAL LTD Fund/Portfolio Manager
195. HARMONY SECURITIES LTD Broker/Dealer
196. HEARTBEAT INVESTMENTS LTD Broker/Dealer
197. HEDGE & RISK LIMITED Corporate Investment Adviser
198. HEDGE SECURITIES & INVESTMENTS COMPANY LTD Broker/Dealer
199. HEPHZIBAH CAPITAL & TRUST LTD Corporate Investment Adviser
200. HERITAGE BANK LTD Receiving Banker
201. HERITAGE CAPITAL MARKET LTD Broker/Dealer
202. HIP ASSET MGT COMPANY LTD Corporate Investment Adviser, Fund/Portfolio Manager
203. HORIZON STOCKBROKERS LTD Broker/Dealer
204. I. C. IBE & CO. Individual Investment Adviser
205. ICAP AFRICAN BROKERS LIMITED Inter-Dealer Broker
206. ICMG SECURITIES LTD Broker/Dealer, Issuing House
207. ICON STOCKBROKERS LTD Broker/Dealer
208. IMPERIAL ASSET MANAGERS LTD Broker/Dealer
209. INDEPENDENT SECURITIES LTD Broker/Dealer, Issuing House
210. INTEGRATED TRUST & INVESTMENTS LTD Broker/Dealer, Issuing House
211. INTERNATIONAL STANDARD SECURITIES LTD Broker/Dealer, Issuing House On Suspension
212. INTERSTATE SECURITIES LTD Broker/Dealer, Issuing House
213. INVERNESS WEALTH MANAGEMENT LIMITED Corporate Investment Adviser, Fund/Portfolio Manager
214. INVESTMENT CENTRE LTD Corporate Sub-Broker Sponsored by GTI Securities Ltd
215. INVESTMENT ONE FINANCIAL SERVICES LTD Issuing House, Fund/ Portfolio Manager, Trustee, Broker/Dealer
216. INVESTMENT ONE FUNDS MANAGEMENT LTD Broker/Dealer, Corporate Investment Adviser, Fund/Portfolio Manager
217. INVESTMENT ONE STOCKBROKERS INT’L LTD Broker/Dealer
218. INVESTMENT SHARK & ASSET MANAGEMENT LTD Broker
219. INVESTORS AND TRUST COMPANY LTD Broker/Dealer
220. IROKO CAPITAL ADVISORY LTD Issuing House
221. IWORLD FINANCIAL SERVICES LTD Issuing House
222. JAIZ BANK PLC Receiving Banker
223. JB SERVICES NIG. LTD Corporate Investment Adviser
224. JVL CAPITAL LIMITED Corporate Investment Adviser
225. KAKAWA DISCOUNT HOUSE LTD Corporate Investment Adviser, Fund Portfolio Manager, FMDQ OTC Dealer
226. KAPITAL CARE TRUST & SECURITIES LTD Broker/Dealer
227. KEDARI CAPITAL LTD Broker/Dealer, Issuing House,
Fund/Portfolio Manager
228. KELLOGS ASSETS MGT LTD Fund/Portfolio Manager
229. KEYSTONE BANK PLC Receiving Banker
230. KINGS THRONES Corporate Investment Adviser
231. KINLEY SECURITIES LTD Broker/Dealer
232. KOFANA SECURITIES & INVESTMENT LTD Broker/Dealer
233. KORD CAPITAL LTD Corporate Investment Adviser
234. KUNDILA FINANCE SERVICES LTD Broker
235. LAMBETH TRUST AND INVESTMENT CO. LTD Broker/Dealer
236. LCM CONSULTING NIGERIA LTD. Corporate Investment Adviser
237. LEAD ASSETS MANAGEMENT LTD Fund/Portfolio Manager
238. LEAD CAPITAL LTD Fund Manager, Issuing House
239. LEAD SECURITIES & INVESTMENT LTD Broker/Dealer
240. LEADWAY CAPITAL & TRUSTS LIMITED Trustee
241. LEVERAGE & BOND SECURITIES LTD Corporate Investment Adviser
242. LIGHTHOUSE ASSETS MANAGEMENT LTD Issuing House, Broker/Dealer, Investment Adviser
243. LIGHTHOUSE REGISTRARS LTD Registrar
244. LONGTERM GLOBAL CAPITAL LTD Issuing House, Broker/Dealer
245. LOTUS CAPITAL LTD Fund Manager
246. LOTUS FINANCIAL SERVICES LTD Issuing House, Corporate Investment Adviser
247. MAGNARTIS FINANCE & INVESTMENT LTD Broker/Dealer
248. MAINLAND TRUST LTD Broker
249. MAINSTREET BANK CAPITAL LTD Issuing House, Fund/ Portfolio Manager
250. MAINSTREET BANK LTD Receiving Banker
251. MAINSTREET REGISTRARS LTD Registrar
252. MAINSTREET TRUSTEE & ASSET MANAGEMENT CO. LTD Trustee, Portfolio Manager
253. MANSARD INVESTMENT LTD Fund/Portfolio Manager
254. MARIMPEX FINANCE & INVESTMENT CO. LTD Broker/Dealer
255. MARINA SECURITIES LIMITED Issuing House
256. MARRIOT SECURITIES & INVESTMENT CO. LTD Broker
257. MART INVESTMENTS LTD Corporate Investment Adviser
258. MAVEN ASSET MANAGEMENT LTD Broker/Dealer On Suspension
259. MAXIFUND INVESTMENTS AND SECURITIES PLC Broker/Dealer, Corporate Investment Adviser
260. MAYFIELD INVESTMENT LTD Broker
261. MBC CAPITAL LTD Issuing House, Corporate Investment Adviser
262. MBC SECURITIES LTD Broker/Dealer
263. MBL FINANCIAL SERVICES LTD Broker/Dealer
264. MBO CAPITAL MANAGEMENT LTD Private Equity Fund Manager
265. MEGA CAPITAL FINANCIAL SERVICES LTD Fund/Portfolio Manager, Issuing House
266. MEGA EQUITIES LTD Broker/Dealer
267. MERCURY RESOURCES & INV. CO. LTD Corporate Investment Adviser
268. MERISTEM REGISTRARS LTD Registrar
269. MERISTEM SECURITIES LTD Issuing House, Broker/Dealer
270. MERISTEM STOCKBROKERS LTD Broker/Dealer
271. MERISTEM TRUSTEE LTD Trustee
272. MERISTEM WEALTH MANAGEMENT LTD Fund/Portfolio Manager
273. MIDAS STOCKBROKERS LTD Broker
274. MILESTONE CAPITAL MANAGEMENT LTD Broker/Dealer
275. MISSION SECURITIES LTD Broker
276. MOLTEN TRUST LTD Broker
277. MORGAN CAPITAL SECURITIES LTD Broker/Dealer, Issuing House
278. MOUNTAIN INVESTMENT AND SECURITIES LTD Broker
279. MUTUAL ALLIANCE INVESTMENT & SECURITIES LTD Broker/Dealer
280. NETWORK CAPITAL LTD Broker/Dealer
281. NETWORTH SECURITIES & FINANCE LTD Broker
282. NEWDEVCO INVESTMENT & SECURITIES CO. LTD Broker/Dealer
283. NIGERIA LIFE AND PROVIDENT COMPANY LTD Corporate Investment Adviser, Fund/Portfolio Manager
284. NIGERIAN INTERNATIONAL SECURITIES LTD Broker/Dealer
285. NIGERIAN STOCKBROKERS LTD Broker/Dealer, Issuing House, Corporate Investment Adviser
286. NORTHBRIDGE INVESTMENT & TRUST LIMITED Corporate Sub-broker, Corporate Investment Adviser Sponsored by Capital Bancorp Plc
287. NOVA FINANCE & SECURITIES LIMITED Broker/Dealer
288. OCEANIC CAPITAL COMPANY LTD Corporate Investment Adviser, Issuing House, Underwriter
289. OGR INVESTMENT. & TRUST CO. LTD Corporate Investment Adviser
290. OPTIONS SECURITIES LTD Broker/Dealer
291. OZIKO CAPITAL & SECURITIES LTD Corporate Investment Adviser, Issuing House
292. PAC ASSET MANAGEMENT LTD Fund/Portfolio Manager
293. PAC REGISTRARS LTD Registrar
294. PAC SECURITIES LTD Broker/Dealer, Corporate Investment Adviser
295. PANAFRICAN CAPITAL PLC Issuing House
296. PARAGON INVESTMENT MANAGEMENT LTD Fund Manager
297. PARETO FUNDS & SECURITIES LTD Corporate Investment Adviser
298. PARTHIAN PARTNERS LIMITED Inter-dealer Broker
299. PARTNERSHIP SECURITIES LTD Broker/Dealer, Issuing House
300. PEACE CAPITAL MARKET LTD Broker/Dealer, Portfolio Manager, Corporate Investment Adviser
301. PERFECTA INVESTMENT TRUST LTD Broker/Dealer
302. PHILLIPS CONSULTING LTD Corporate Investment Adviser
303. PHOENIX GLOBAL CAPITAL MARKETS LTD Issuing House, Underwriter, Investment Adviser
304. PHRONESIS SECURITIES LTD Broker/Dealer
305. PILOT SECURITIES LTD Corporate Investment Adviser, Broker/Dealer
306. PINEFIELDS INVESTMENTS SERVICES LTD Broker/Dealer
307. PIPC SECURITIES LTD Broker/Dealer
308. PIVOT TRUST & INVESTMENT COMPANY LTD Broker
309. PLANET CAPITAL LTD Issuing House
310. PML SECURITIES CO. LTD Corporate Sub-broker, Corporate Investment Adviser Sponsored by Imperial Asset Managers Ltd
311. PORTFOLIO ADVISERS LTD Broker/Dealer Merged with LMB Stockbroker Ltd
312. PRICEWATERHOUSE COOPERS LTD Corporate Investment Adviser
313. PRIMERA AFRICA FUND MANAGERS LTD Fund Manager, Issuing House
314. PRIMERA AFRICA SECURITIES LTD Broker/Dealer
315. PRIMEWEALTH CAPITAL LTD Broker/Dealer
316. PROFESSIONAL STOCKBROKERS LIMITED Corporate Sub-broker Sponsored by Finmal Financial Services Ltd
317. PROFINAD NIGERIA LTD Corporate Investment Adviser
318. PROMINENT SECURITIES LTD Broker/Dealer
319. PSI SECURITIES LTD Broker/ Dealer
320. PYRAMID SECURITIES LTD Broker/Dealer
321. QUANTUM SECURITIES LTD Broker/Dealer
322. QUEST ADVISORY SERVICES LTD Issuing House
323. QUEST M&A PROFESSIONAL SERVICES Individual Investment Adviser
324. QUICK PROJECTS LTD Corporate Investment Adviser
325. RADIX CAPITAL PARTNERS LTD Issuing House
326. RADIX TRUSTEE LTD Trustee
327. RAINBOW SECURITIES AND INVESTMENT CO. LTD Broker/Dealer
328. RAND MERCHANT BANK NIGERIA LTD Issuing House, Underwriter, Corporate Investment Adviser
329. READINGS INVESTMENTS LTD Broker/Dealer
330. REGENCY ASSETS MANAGEMENT LTD Broker/Dealer
331. RENAISSANCE SECURITIES LTD Issuing House
332. RENCAP (SECURITIES) NIGERIA LTD Broker/Dealer
333. RESORT SECURITIES & TRUST LTD Broker/Dealer
334. REWARD INVESTMENTS & SERVICES LTD Broker/Dealer
335. RONA-CHART INVEST CO. NIG. LTD. Corporate Investment Adviser
336. ROSTRUM INVESTMENT AND SECURITIES LTD Broker/Dealer
337. ROWET CAPITAL MANAGEMENT LTD Fund/Portfolio Manager, Broker/Dealer
338. ROYAL CREST FINANCE LTD Broker/Dealer
339. ROYAL FINANCE & INVESTMENT LTD Corporate Investment Adviser, Fund/Portfolio Manager
340. ROYAL GUARANTY AND TRUST LTD Broker/Dealer
341. ROYAL TRUST SECURITIES LTD Broker/Dealer
342. SANTRUST SECURITIES LTD Broker/Dealer
343. SECURITIES AFRICA FINANCIAL LTD Broker/Dealer
344. SECURITIES AND CAPITAL MGT. COMPANY LTD Broker/Dealer
345. SECURITY SWAPS LTD Broker/Dealer
346. SFC SECURITIES LTD Broker/Dealer
347. SFS CAPITAL NIGERIA LTD Fund/Portfolio Manager
348. SFS FINANCIAL SERVICES LTD Issuing House
349. SHALOM INVESTMENT FINANCIAL SERVICES LTD Broker
350. SHAQUIL INVESTMENT LTD Corporate Investment Adviser
351. SHELONG INVESTMENT LTD Broker/Dealer, Issuing House
352. SIGMA SECURITIES LTD Broker/Dealer
353. SIGNET INVESTMENTS & SECURITIES LTD Broker/Dealer
354. SILVERTHORN INV. & TRUST LTD. Corporate Investment Adviser
355. SIM CAPITAL ALLIANCE LTD Fund/Portfolio Manager
356. SKYE BANK PLC Receiving Banker
357. SKYE TRUSTEE LTD Trustee, Fund/Portfolio Manager
358. SKYVIEW CAPITAL LTD Broker/Dealer
359. SMADAC SECURITIES LTD Broker/Dealer, Fund Manager
360. SOLID-ROCK SECURITIES & INVESTMENT PLC Broker/Dealer
361. SPRING TRUST & SECURITIES LTD Broker/Dealer
362. SPRINGBOARD TRUST & INVESTMENT LTD Broker/Dealer
363. STANBIC IBTC ASSET MGT. LTD Corporate Investment Adviser, Fund/Portfolio Manager
364. STANBIC IBTC BANK PLC Receiving Banker, Custodian, Securities Lending Agent , OTC Dealer
365. STANBIC IBTC CAPITAL LTD Issuing House, Underwriter
366. STANBIC IBTC STOCKBROKERS LTD Broker/Dealer
367. STANBIC IBTC VENTURES LTD Venture Capital Manager
368. STANBICIBTC TRUSTEE LTD Trustee
369. STANDARD CHARTERED BANK LTD Custodian, Receiving Banker
370. STANDARD CHARTERED CAPITAL & ADVISORY NIG. LTD Corporate Investment Adviser, Issuing House
371. STANDARD UNION SECURITIES LTD Broker/Dealer
372. STERLING ASSET MANAGEMENT & TRUSTEE LTD Fund/Portfolio Manager, Trustee
373. STERLING BANK PLC Receiving Banker
374. STERLING CAPITAL MARKETS LTD Fund/Portfolio Manager, Issuing House
375. STERLING REGISTRARS LTD Registrar
376. STOCKCORP ASSET MANAGEMENT LTD Corporate Investment Adviser
377. STOCKHOUSE RESOURCE LTD. Corporate Investment Adviser
378. STRAND CAPITAL PARTNERS LTD Issuing House, Fund/Portfolio Manager
379. SUPRA COMMERCIAL TRUST LTD Dealer
380. SURPORT SERVICES LIMITED Corporate Sub-broker Sponsored by Security Swaps Ltd
381. SYNERGY CAPITAL & ADVISORY LTD Corporate Investment Adviser
382. TAK ASSET MANAGEMENT LTD Fund/Portfolio Manager, Corporate Investment Adviser
383. TARABA INVESTMENT & PROPERTIES LTD Floor Broker, Floor Trader /Commodity Pool Operator
384. TFS SECURITIES & INVESTMENT COMPANY LTD Broker
385. THE BRIDGE SECURITIES LTD Broker/Dealer
386. TIB ASSET MANAGEMENT LTD Fund/Portfolio Manager
387. TIDDO SECURITIES LTD Broker/Dealer, Issuing House
388. TIME LINE CONSULT LIMITED Corporate Investment Adviser
389. TOMIL TRUST LIMITED Broker
390. TOPMOST SECURITIES LTD Broker
391. TOWER ASSETS MANAGEMENT LTD Broker
392. TOWER SECURITIES & INVESTMENT COMPANY LTD Broker
393. TRADELINK SECURITIES LTD Broker/Dealer
394. TRADERS TRUST AND INVESTMENT COMPANY LTD Broker/Dealer, Trustee
395. TRANSAFRICA FINANCIAL SERVICES LTD Broker/Dealer
396. TRANSWORLD INVESTMENT & SECURITIES LTD Broker
397. TRAVANT CAPITAL ADVISORY SERVICES LTD Corporate Investment Adviser
398. TREASURE CAPITAL & TRUST LTD Issuing House, Corporate Investment Adviser
399. TRUST YIELDS SECURITIES LTD Broker/Dealer
400. TRUSTBANC ASSET MANAGEMENT LTD Fund/Portfolio Manager
401. TRUSTBANC CAPITAL MANAGEMENT LTD Broker/Dealer
402. TRUSTHOUSE INVESTMENTS LTD Broker/Dealer
403. TRW STOCKBROKERS LTD Broker/Dealer
404. TYNDALE SECURITIES LTD Broker/Dealer, Corporate Investment Adviser
405. UBA PLC Receiving Banker, Custodian, Securities Lending Agent
406. UNEX CAPITAL LTD Broker/Dealer, Issuing House
407. UNICORN TRUST & INV. CO. LTD. Corporate Investment Adviser
408. UNION BANK OF NIGERIA PLC Receiving Banker, Underwriter
409. UNION CAPITAL MARKETS LTD Broker/Dealer, Issuing House, Fund/Portfolio Manager
410. UNION TRUSTEE LIMITED Trustee, Fund/Portfolio Manager
411. UNITED CAPITAL ASSET MANAGEMENT LTD Investment Adviser, Portfolio Manager
412. UNITED CAPITAL PLC Issuing House
413. UNITED CAPITAL SECURITIES LTD Broker/Dealer
414. UNITED CAPITAL TRUSTEE LTD Trustee
415. UNITED SECURITIES LTD Registrar
416. UNITY BANK PLC Receiving Banker
417. UNITY REGISTRARS LTD Registrar
418. UPS SECURITIES & INVESTMENT LTD Corporate Investment Adviser
419. VALMON SECURITIES LTD Broker/Dealer
420. VALUE CAPITAL LTD Issuing House, Market Maker
421. VALUELINE SECURITIES & INVESTMENT LTD Broker/Dealer
422. VENERATE CAPITAL LTD Corporate Investment Adviser
423. VERITAS REGISTRARS LTD Registrar
424. VETIVA CAPITAL MGT LTD Issuing House, Market Maker
425. VETIVA FUND MANAGEMENT LTD Fund/Portfolio Manager
426. VETIVA SECURITIES LTD Broker/Dealer
427. VETIVAL TRUSTEE LTD Trustee
428. W.O CAPITAL LTD Corporate Investment Adviser
429. WEMA BANK PLC Receiving Banker, FMDQ OTC Dealer
430. WOODLAND CAPITAL MARKET PLC Broker, Corporate Investment Adviser
431. WSTC FINANCIAL SERVICES LTD Broker/Dealer, Issuing House, Fund/Portfolio Manager
432. XCELLON CAPITAL ADVISORS LTD Corporate Investment Adviser
433. ZENITH ASSET MANAGEMENT LTD Fund/Portfolio Manager
434. ZENITH CAPITAL LTD Issuing House
435. ZENITH INTERNATIONAL BANK PLC Receiving Banker
436. ZENITH SECURITIES LTD Broker/Dealer
437. ZENITH TRUSTEE LTD Trustee
LIST OF SELF REGULATORY ORGANIZATIONS (SROs)
S/N ORGANIZATION FUNCTION
1. AFEX COMMODITIES EXCHANGE LTD Commodities Exchange
2. CENTRAL SECURITY CLEARING SYSTEM PLC Depository, Settlement and Clearing
3. FMDQ OTC PLC Securities Exchange
4. NASD PLC Securities Exchange
5. NIGERIAN COMMODITIES EXCHANGE Commodities Exchange
6. The NIGERIAN STOCK EXCHANGE Securities Exchange

LIST OF MERGER APPLICATIONS AWAITING APPROVALS/COURT SANCTIONING
S/N MERGING ENTITIES RESULTANT ENTITY
1. • WOODLAND CAPITAL PLC WOODLAND CAPITAL PLC
• COVENANT SECURITIES & ASSET MANAGEMENT LTD
• CRADLE TRUST FINANCE & SECURITIES LTD
2. • FIRST STOCKBROKERS LTD FIRST SUMMA CAPITAL MANAGEMENT LTD
• SUMMA GUARANTY & TRUST COMPANY LTD
3. • SIGNET INVESTMENTS & SECURITIES LTD SIGNET INVESTMENTS & SECURITIES LTD
• VISION TRUST & INVESTMENT LTD
4. • SECURITIES AND CAPITAL MANAGEMENT CO LTD CONSTELLATION CAPITAL LTD
• STRAND CAPITAL PARTNERS LTD

LIST OF CAPITAL MARKET CONSULTANTS/EXPERTS
S/N FIRM FUNCTION
1. A&E Law Partnership Ltd Solicitor
2. A. A. Akwiwu & Co Solicitor
3. A. Adegoke & Co. Solicitor
4. A.A. Dina & Co Reporting Accountant
5. A.A.E Professional Services Reporting Accountant
6. A.B. Sulu-Gambari & Co Solicitor
7. A.O.Oru & Co. Solicitor
8. A.T Abulkadir & Co. Estate Surveyors & Valuers
9. A.U. Mustapha & Co. Solicitor
10. AAC Practice Auditors
11. AADUM & Company Estate Surveyor
12. Abata Samuel Chia & Co Reporting Accountant
13. Abax Oosa Professionals Reporting Accountant
14. Abayomi Dosunmu & Co. Reporting Accountant
15. Abdulai Taiwo & Co. Solicitor
16. Abdulkerim Kadiri & Co Reporting Accountant
17. Abdullahi Ibrahim & Co. Solicitor
18. Abdullahi Yahaya & Co Solicitor
19. Abdulraheem Olaniyi & Co. Reporting Accountant
20. ABFR & Co. Solicitor
21. Abimbola Odusanya & Co Reporting Accountant
22. Abiola Lawal & Co Reporting Accountant
23. Abraham & Co Solicitor
24. Abugu & Co Solicitor
25. Achile Chambers Solicitor
26. Acho Ochonma & Associate Solicitor
27. Actra Chambers Solicitor
28. Adebayo Ayoade & Co Reporting Accountant
29. Adebayo Osho & Co Solicitor
30. Adebola Onibalusi & Co Solicitor
31. Adebola Sobanjo & Co. Reporting Accountant
32. Adebowale Olateju & Co Reporting Accountant
33. Adedeji & Owotomo Solicitor
34. Adedoyin Adeyemi & Co Solicitor
35. Adefarasin Adio Saka & Co Solicitor
36. Adejumo, Ekisola & Ezeani Solicitor
37. Adekunle Ali & Co Reporting Accountant
38. Adekunle Omotola & Co Solicitor
39. Adenekan, Dosumu & Akinrin Solicitor
40. Adeniji Kazeem & Co Solicitor
41. Adepetun, Caxton-Martins, Agbor & Segun Solicitor
42. Adesanya & Akinsanya Solicitor
43. Adesokan & Adesokan Solicitor
44. Adewale Adesokan & Co. Solicitor
45. Adewole Suleiman & Co. Solicitor
46. Adewuyi Adetunji & Co. Reporting Accountant
47. Adeyinka Gbegudu & Co Reporting Accountant
48. Adroit Lex & Co. Solicitor
49. Advocaat & Associates Solicitor
50. Aelex Partners Solicitor
51. Agabi, Shinaba, Ogon & Co Solicitor
52. Agbo Abel &Co Reporting Accountant
53. Ahmed Bawa & Co Reporting Accountant
54. Ahmed Uwais & Co. Solicitor
55. Ahmed Zakari & Co. Reporting Accountant
56. Aina, Blankson & Co. Solicitor
57. Aitenoria Okojie & Co. Solicitor
58. Ajumogobia & Okeke Solicitor
59. Ajunwa & Co Solicitor
60. Akanbi & Wigwe Solicitor
61. Akin Olawore & Co. Estate Surveyors & Valuers
62. Akindelano Legal Practioners Solicitor
63. Akinlawon & Ajomo Solicitor
64. Akintunde Williams & Co Solicitor
65. Akinwunmi & Busari Solicitor
66. Akorede Adisa & Co Reporting Accountant
67. Alade Abaniwonda & Partners Reporting Accountant
68. Alade Agbabiaka & Co Solicitor
69. Alatta, Nzewi & Co Reporting Accountant
70. Allens Alozie E. & Co Reporting Accountant
71. Alliance Law Firm Solicitor
72. Alliance Legal Solicitor
73. Aloba Awomolo & Co. Reporting Accountant
74. Aluko & Oyebode Solicitor
75. Amaechi & Amaechi Solicitor
76. Aminu Ibrahim & Co. Reporting Accountant
77. Andrew Onejeme & Associates Solicitor
78. Andy Igboekwe & Co Solicitor
79. Aneni Dairo & Co Reporting Accountant
80. Angela Alim & Co Solicitor
81. Anthony Ononye & Co. Reporting Accountant
82. Anu Eso & Co. Solicitor
83. Anyiam-Osigwe & Co Solicitor
84. Associated Attorneys Solicitor
85. Asuquo & Asuquo Solicitor
86. Atacoff Advisory Services Reporting Accountant
87. Austen Peters & Co. Solicitor
88. Ayi & Associates Solicitor
89. Ayodeji Odu & Co Solicitor
90. Ayodele Akintunde & Co Solicitor
91. Ayodele Olugbenga & C0 Solicitor
92. B. B. Dan Habu & Co. Solicitor
93. B. I. D Ezeogu & Associates Solicitor
94. Bababode Osunkoya & Co Reporting accountant
95. Babajide Koku & Co. Solicitor
96. Babatunde Adejuwon & Co. Solicitor
97. Babatunde Adeoye & Co Solicitor
98. Babatunde Adeyemo & Co. Reporting Accountant
99. Babatunde K. Ogala & Co Solicitor
100. Babatunde Sobamowo & Co Reporting Accountant
101. Babington Ashaye & Co Auditor, Reporting Accountant
102. Badewole & Co. Solicitor
103. Badru Olaogun & Co. Solicitor
104. Bahamas Chambers Solicitor
105. Baker Tilly Nig Auditor, Reporting Accountant
106. Bamidele A. Aiku & Co. Solicitor
107. Banwo & Ighodalo Solicitor
108. Bayo Arikawe & Cob Reporting Accountant
109. Bayo Ojo & Co. Solicitor
110. Bayo Osipitan & Co. Solicitor
111. BBC Professionals Reporting Accountant
112. BDO Professional Services. Formally Reporting Accountant
113. Ben Onuora & Co. Solicitor
114. Benchmac & Inec Solicitor
115. Biodun Akin Aina & Co. Solicitor
116. Biyi Durojaiye & Co Solicitor
117. Bola Ajibola & Co. Solicitor
118. Bola Olotu & Co Solicitor
119. Bola Sadipe & Co. Reporting Accountant
120. Bolanle Babalakin & Co. Solicitor
121. Bonajo Badejo & Co. Solicitor
122. Brooke Chambers Solicitor
123. C. O. Toyin-Pinheiro & Co Solicitor
124. Charles Musa & Co. Solicitor
125. Chief Afe Babalola & Co. Solicitor
126. Chief Dr. Kole Abayomi Chambers Solicitor
127. Chiji Okoli & Associates Solicitor
128. Chikwem Chambers C.V.C. Ihekweazu & Co. Solicitor
129. Chris Abugo & Co. Solicitor
130. Chris O. Okunowo & Co Solicitor
131. Chris Ogunbanjo & Co. Solicitor
132. Chuma Anosike & Co. Solicitor
133. Church Fields Solicitors Solicitor
134. Citipoint Chambers Solicitor
135. City Partners Solicitor
136. Consolex Legal Practitioners Solicitor
137. Copley Partners Solicitor
138. Country Chambers Solicitor
139. Cousins & Co Reporting Accountant
140. Crosswrock Law Solicitor
141. D. I. Kekemeke & Co. Solicitor
142. D.D. Dodo & Co Solicitor
143. Dafe & Dafe Solicitor
144. Dama Afabor & Co Solicitor
145. Dapo Akinosun & Co. Solicitor
146. David M. Mando & Co. Solicitor
147. David Odiwo & Co Reporting Accountant
148. Deinde Odunsanya & Co Reporting Accountant
149. Delaw Chambers Solicitor
150. Dele Dina & Co. Reporting Accountant
151. Dele Odunowo & Co Reporting Accountant
152. Dele Olufon & Co. Reporting Accountant
153. Dele Otitoju & Co. Auditor, Reporting Accountant
154. Detail Commercial Solicitors Solicitor
155. Dikko & Mahmoud Solicitor
156. Dipo Okpeseyi & Company Solicitor
157. Diran Onigbogi & Co Reporting Accountant
158. Diya Fatimilehin & Co. Estate Valuers
159. Dorothy Ufot & Co. Solicitor
160. Doyin Owolabi & Co Reporting Accountant
161. Doyin Rhodes-Vivour & Co. Solicitor
162. Dr. Paul C. Obianasco & Co Solicitor
163. Dr. T. C. Osanakpo & Co. Solicitor
164. E. E. Ogboru & Associates Solicitor
165. E. Osoka & Co Solicitor
166. E. S. O. Onwionoko & Co Reporting Accountant
167. Ebele Egbarin & Associates Solicitor
168. Ebenezer Malomo & Co Reporting Accountant
169. EC. Nwafor & Company Reporting Accountant
170. Eddy Ette & Co Reporting Accountant
171. Edith N. Nnacheta & Co Solicitor
172. Edward Ekiyor& Co Solicitor
173. Eghosa Tunde-Oni & Co Reporting Accountant
174. Egunjobi Adegbite & Co. Reporting Accountant
175. E-Law & Co Solicitor
176. El-Shaddai Chembers Solicitor
177. Emeka Etiaba & Co. Solicitor
178. Emeka Ifezulike & Co Reporting Accountant
179. Emma Dibia & Assicoates Solicitor
180. Emma Ugwoke & Associates Estate Surveyors & Valuers
181. Emmanuel Adeyemo Ogunlowo & Co. Reporting Accountant
182. Emmanuel Edoh & Co. Estate Surveyors & Valuers
183. Enitan & Okoye Solicitor
184. Equity & Trust Chambers Solicitor
185. Eric Oji & Co. Solicitor
186. Ernest & Young Reporting Accountant
187. Essien & Essien Solicitor
188. Etonye & Etonye Solicitor
189. Excellex Solicitors Solicitor
190. F. O. Akinrele & Co. Solicitor
191. F. O. Fagbohungbe & Co. Solicitor
192. F. O. Kilani & Co Solicitor
193. F. O. Offia & Co Solicitor
194. Falodun Adewunmi Adesanya & Co Reporting Accountant
195. Farinde Olateju & Co Auditor, Reporting Accountant
196. Femi Alemede & Co Solicitor
197. Femi Okunnu & Co Solicitor
198. Femi Oyekola & Co. Solicitor
199. Femi Sunmonu & Associates Solicitor
200. Fidelis Oditah & Company Solicitor
201. Foundation Chambers Solicitor
202. Francis Effanga & Co Solicitor
203. Funmi Adeyemi & Co Solicitor
204. Funsho Owoyemi & Co. Reporting Accountant
205. G. C. Anyafulu & Associates Solicitor
206. G. E. Esene & Co Solicitor
207. G. Elias & Co. Solicitor
208. G. O. Eze & Co. Solicitor
209. G.E Osagie & Co. Reporting Accountant
210. G.M. Ibru & Co Solicitor
211. Gab-Anna Chambers Solicitor
212. Gabe Fasoto & Co. Reporting Accountant
213. Gaji & Associates Solicitor
214. Gambo Musa Dan-musa & Co Solicitor
215. Gbadebo-Smith & Co. Solicitor
216. Gbenga Badejo & Co Reporting Accountant
217. Gbenga Biobaku & Co Solicitor
218. Gbenga Odusola & Co. Solicitor
219. Gbenga Ojekunle & Associates Solicitor
220. Gboyega Edu & Co Solicitor
221. George Andrews & Partners Reporting Accountant
222. George Etomi & Partners Solicitor
223. George Ikoli & Okagbue Solicitor
224. Gerard Kufo & Co. Reporting Accountant
225. Giwa Osagie & Co. Solicitor
226. Giwa Osagie DFK & Co. Reporting Accountant
227. Gladstone Kukoyi & Co. Reporting Accountant
228. Global juris Consulting Solicitor
229. Godwin Richard Solicitor
230. Greenfield Legal Practitioners Solicitor
231. Greenfields Solicitor
232. H. O. Davies & Co Solicitor
233. H.Michael & Co. Solicitor
234. Hamzat Subair & Co Reporting Accountant
235. Haruna Soba & Associates Solicitor
236. Haruna Yahaya & Co. Reporting Accountant
237. HDA Audit Reporting Accountant
238. Henry Omoragbon & Co Reporting Accountant
239. Henry Young & Co Reporting Accountant
240. Hermon [Legal Practitioners] Solicitor
241. HLB Z. O. Ososanya & Co. Reporting Accountant
242. House of Laws Solicitor
243. I. L. Sambo & Co Solicitor
244. Ibinye Buowari-Brown & Co Solicitor
245. Ibrahim-Noca & Associates Solicitor
246. Ideh Patrick Lawrence Solicitor
247. Idowu Sofola & Co. Solicitor
248. Igbode Babs & Co Reporting Accountant
249. Ighodalo, Ighodalo & Co. Reporting Accountant
250. Ijebor & Ijebor Reporting Accountant
251. Ijewere & Co. Reporting Accountant
252. Ikeji & Co Reporting Accountant
253. Ikeyi & Arifayan Solicitor
254. Ilias Haruna Yamah & Co Solicitor
255. Inyang Nyong & Co. Reporting Accountant
256. Isama Isama & Co Reporting Accountant
257. Ita Enang Associates Solicitor
258. Iwuba ifediora & Associates Estate Valuers
259. J. A. Adejunwon & Co Reporting Accountant
260. J. E. Bala & Co Reporting Accountant
261. J. K. Gadzama & Co Solicitor
262. J. K. Randle & Co. Reporting Accountant
263. J. O. Abass & Co Solicitor
264. J.U.K. Igwe’s Chambers Solicitor
265. Jackson Etti & Edu Solicitor
266. Jaiye Agoro Salami & Co. Solicitor
267. Jerry Akpan & Co. Solicitor
268. Jide Taiwo & Co. Estate Valuers
269. Jimmy Akpan & Co. Reporting Accountant
270. Joe Akhigbe & Associates Estate Surveyors & Valuers
271. John Edo Aiterebhe & Co. Reporting Accountant
272. John Yakubu & Co Solicitor
273. Joseph Nwobike & Co Solicitor
274. Jubril & Co. Reporting Accountant
275. Kachi Okpara & Co. Estate Surveyors & Valuers
276. Kayode & Co Solicitor
277. Kayode Sofola & Associates Solicitor
278. KB & Company Solicitor
279. Kehinde A. O. Simpson & Co. Solicitor
280. Ken Ahia & Associates Solicitor
281. Kennah & Associates Solicitor
282. Kola Awodein & Co. Solicitor
283. Kole Oluwajana & Co. Solicitor
284. Koya & Kuti Solicitors Solicitor
285. Kunle Oshinaike & Co. Reporting Accountant
286. Kusamotu and Kusamotu Solictors
287. Ladi Ajose Adeogun & Co. Solicitor
288. Lamilo Chambers Solicitor
289. Lampejo Solicitors & Co. Solicitor
290. Lateef Adegbite & CO. Solicitor
291. Lateef O. Fagbemi & Co. Solicitor
292. Law Allianz Solicitor
293. Lawfields & Associates Solicitor
294. Lawrence Edosa Erhabor & Co. Solicitor
295. Layi Babatunde & Co Solicitor
296. Layonu Oyeleke & Okwudiafor Solicitor
297. Legal Resources Alliance Solicitor
298. Legal X-Rays & Co Solicitor
299. Lexx & Sophy Soliitors
300. Libra Law Office Solicitor
301. Lilian Esiri & Co. Solicitor
302. Lola oyeyemi & Co Solicitor
303. LPC Solicitors Solicitor
304. M. A Alawode & Co Auditor, Reporting Accountant
305. M. B. Kangiwa & Associates Solicitor
306. M. E. Esonanjor & Co. Solicitor
307. M. J. Partnership Solicitor
308. M.A. Banire & Associates Solicitor
309. Ma’aji & Co. Reporting Accountant
310. Macaulay Okotie & Co Reporting Accountant
311. Madu Melu & Co. Reporting Accountant
312. Madumere & Madumere Solicitor
313. Magnus Ekwunife & Co Reporting Accountant
314. Marine Partners Solicitor
315. Mark Anthony & Co. Solicitor
316. Marriot Solicitors Solicitor
317. Matrix Solicitors Solicitor
318. Mbanugo Udenze & Co Solicitor
319. Melvine & Co Solicitor
320. Michael Nwachukwu & Co Reporting Accountant
321. Mike Moghalu & Co Solicitor
322. Mohammed Atteh & Co Solicitor
323. Mohammed Mohammed & Co. Solicitor
324. Mokuolu Rubens & Co. Reporting Accountant
325. Moses Durodola & Co. Reporting Accountant
326. Moshod Shehu & Associates Solicitor
327. Mu-Allahyidi & Co. Reporting Accountant
328. Muhtari Dangana & Co. Reporting Accountant
329. Musa Yakubu & Co Solicitor
330. N. O. Atewogboye & Co. Solicitor
331. Nasir Salau & Co. Solicitor
332. Ndoma-Egba, Ebiri & Co. Solicitor
333. Niyi Olopade & Co Solicitor
334. Niyi Oshinubi & Associates Solicitor
335. Nmarkwe & Associates Solicitor
336. Nnamdi Okwuadigbo & Co Reporting Accountant
337. Nnamdi Oyeka & Co. Reporting Accountant
338. Nnenna Ejekam Associates Solicitor
339. Noah & Co Solicitor
340. NOSA Okungbowa & Co Estate Valuers
341. Nwankwo-Ikwueto Law Firm Solicitor
342. O. Edodo, Thorpes & Associates Solicitor
343. O. J. Onoja & Associates Solicitor
344. O. S. Ephraim Oluwanuga & Co. Solicitor
345. Obinna Ajoku & Co Solicitor
346. Obla & Co. Solicitor
347. Odeh, Edokpolo & Associates Solicitor
348. odubumi Solarin & Co. Reporting Accountant
349. Odujinrin & Adefulu Solicitor
350. Ofoegbu U. S. & Co Solicitor
351. Ogbulafor & Co Solicitor
352. Ojike Okechukwu & Co. Reporting Accountant
353. Okunade Olorundare & Co Solicitor
354. Olabisi Fayombo & Co Reporting Accountant
355. Olabode Akande& Co Reporting Accountant
356. Oladapo Sokoya & Co. Solicitor
357. Oladipo Elias & Associates Solicitor
358. Oladipo Olasope & Co Solicitor
359. Oladipo Opaleke & Co. Reporting Accountant
360. Olajide & Associates Nigeria Reporting Accountant
361. Olajide Oyewole & Co. Solicitor
362. Olakunle Agbebi & Co Solicitor
363. Olalekan Yusuf & Co. Solicitor
364. Olaniwun Ajayi & Co. Solicitor
365. Olaolu Olabimtan & Co Auditor, Reporting Accountant
366. Olatunji Asekun & Co Reporting Accountant
367. Olatunji Sofowora Solicitor
368. Olawoyin & Olawoyin Solicitor
369. Olisa Agbakoba & Associates Solicitor
370. Ololade & Co. Solicitor
371. Oloriegbe & Co. Solicitor
372. Olubamiji Esho & Co Reporting Accountant
373. Olufela Sokenu & Associates Reporting Accountant
374. Olumide Sofowora’s Chambers Solicitor
375. Olumide, Pase & Co Reporting Accountant
376. Olumuyiwa Aduroja & Co. Solicitor
377. Oluranti Faseru & Co. Reporting Accountant
378. Olurotimi Ibrahim & Co Reporting Accountant
379. Olurotimi Williams & Co. Solicitor
380. Olushola Adekanola & Co Reporting Accountant & Investment Advisers
381. Olutayo Adenekan & Co. Reporting Accountant
382. Olutayo Obadina & Co Reporting Accountant
383. Oluyomi Olawore & Co. Solicitor
384. Omogoroye Okin popoola & Co Reporting Accountant
385. Omoruyi Afe & Co Solicitor
386. Omowole Tijani & Co. Solicitor
387. Onyema Osueke & Co Reporting Accountant
388. Opone Johnson & Company. Auditor, Reporting Accountant
389. OR&C Audit Reporting Accountant
390. Oracle & Co Solicitor
391. Osammor, Otiono & Co. Solicitor
392. Osaretin Giwa-Osagie & Co. Solicitor
393. Osita Aboloma & Associates Solicitor
394. Otunola Adebayo & Co. Reporting Accountant
395. Owoyele Sontan & Coy Reporting Accountant
396. Oyagbola Chambers Solicitor
397. Oyelami Soetan Adeleke & Co. Reporting Accountant
398. P. G. U. Madu & Associates Solicitor
399. PAC Solicitors. Solicitor
400. Pannell Kerr Forster-PKF Reporting Accountant
401. Parker Randall Offor. Reporting Accountant
402. Partners CLB Solicitor
403. Pat Onukwuli & Co Estate Valuers
404. Paul Akindele Adebimpe &Co Reporting Accountant
405. Paul C. Ananaba & Co Solicitor
406. Paul Usoro & Co Solicitor
407. Pedabo Audit Services Reporting Accountant
408. Pembroke Chambers Solicitor
409. Perchstone & Graeys (P&G) Solicitor
410. Peter Oliver & Co Reporting Accountant
411. Peter Osalor & Co. Reporting Accountant
412. Philip Ndubuisi Umeh & Co. Solicitor
413. PriceWaterHouse Coopers Reporting Accountant
414. Principles Law Partnership Solicitor
415. Projuris (Lawyers) Solicitor
416. Punuka Attorneys & solicitors Solicitor
417. R. O. Khalidson & Partners Solicitor
418. Regal & Partners Solictors
419. Remi Oyekola & Co Reporting Accountant
420. Revelation Partners Solicitor
421. Rickey Tarfa & Co Solicitor
422. Rockville & Co Solicitor
423. RoseWater Partners. Reporting Accountant
424. Rotimi Omotosho & Associates Reporting Accountant
425. Rotimi Sanni & Co. Solicitor
426. Rouq & Company Solicitor
427. Royal Heritage Solicitor
428. S. A. Nwakohu & Associates Solicitor
429. S. Alhassan & Co. Solicitor
430. S. Bolaji Koya & Co Reporting Accountant
431. S. E. Aruwa & Co Solicitor
432. S. P. A. Ajibade & Co. Solicitor
433. Sada Idris & Co. Reporting Accountant
434. Sa’id Sanusi & Co Solicitor
435. Salami & Salami Solicitor
436. Sam Oyemade & Co Reporting Accountant
437. Samuel Adebayo Adetifa & Co Reporting Accountant
438. Sanni, Solesi & Co Solicitor
439. Sefton Fross Solicitor
440. Segun Oyegbola & Co Reporting Accountant
441. Shaibu Abdullahi Omata & Co Reporting Accountant
442. Shinkafi Kusamotu,Olojo & Co (Legal Practioners) Solicitor
443. SIAO Partners Reporting Accountant
444. Siji Soetan & Co. Solicitor
445. Simmons Cooper Partners Solicitor
446. Sofowora & Co Reporting Accountant
447. Sofunde, Osakwe, Ogundipe & Belgore Solicitor
448. Sola Akinyede & Co Solicitor
449. Sola Oyetayo & Co. Reporting Accountant
450. Solo Akuma & Associates Solicitor
451. Solola & Akpana Solicitor
452. Solomon Ewuga & Associate Solicitor
453. Sonuga Gbadamosi & Co Reporting Accountant
454. Soprinye Bell-Gam & Associates Solicitor
455. Sower & Messuarius Solicitors Solicitor
456. Spiropoulos, Adiele Okpara & Co. Reporting Accountant
457. Sterling Partnership Solicitor
458. Steve Adehi & Co Solicitor
459. Streamsowers & Kohn Solicitor
460. Sulaimon & Co. Reporting Accountant
461. Sule Adekile Olawin & Co Reporting Accountant
462. Suleiman Abdulkadir & Co Solicitor
463. Suleyman Consulting Ltd Solicitor,
464. Sunny Okon & Co. Reporting Accountant
465. Supo Ati-John & Co. Solicitor
466. T. C. Mbanefo & Co. Solicitor
467. T. J. Onomigbo Okpoko & Co. Solicitor
468. TAC Professional Services Reporting Accountant
469. Taiwo Adeoluwa & Associate Solicitor
470. Taiwo Ajala & Co. Solicitor
471. Taiwo O. Egerton-Shyngle & Co. Solicitor
472. Taraba Investment & Properties Ltd Floor Broker, Floor Trader /Commodity Pool Operator
473. Tayo Tiwo & Co Solicitor
474. Templars Baristers & Solicitors Solicitor
475. The Campbell Law Firm Solicitor
476. The City Law Associates Solicitor
477. The Law Crest & Co Solicitor
478. The Law Union Solicitor
479. The LawSmiths Solicitor
480. The Metropole Practice Solicitor
481. The Metropolitan Law Firm Solicitor
482. The New Practice Solicitors Solicitor
483. The Zenith Law Firm Solicitor
484. Thompson Aiyegunle & Co Reporting Accountant
485. Tokunbo Orimobi LP Solicitor
486. Tom Halim & Co. Solicitor
487. Tope Adebayo & Co Solicitor
488. Tope Kuyoro & Co. Auditor, Reporting Accountant
489. Toyin Lawore & co Solicitor
490. Toyin Oni & Co Solicitor
491. Toyin Popoola & Co Reporting Accountant
492. Tsedaqah Attorneys Solicitor
493. Tunde Williams & Co. Reporting Accountant
494. Tunji Braithwaite & Co Solicitor
495. Tunji Ologbon Partnership Estate Valuers
496. UACN Property Development Company Plc Property Manager
497. Ubosi Eleh & Co Estate Valuers
498. Udo Udoma & Bello-Osagie Solicitor
499. Udochi Iheanacho Partnership Solicitor
500. Udoetuk & Associates Estate Surveyors & Valuers
501. Udom & Udom Solicitor
502. Ugboaja Martins & Co. Reporting Accountant
503. Umar Imhanobe & Co Solicitor
504. Una & Associates Estate Valuers
505. Unigwe & Co Estate Valuers
506. Uwazurike & Associates Solicitor
507. Uwensuyi Edosomwan & Co. Solicitor
508. VATAD Solicitors Solicitor
509. Venture Capital Partner Ltd. Solicitor
510. Veritas Hopefield Solicitor
511. Victor C. Gwam & Co Solicitor
512. Victor Dike & Co Reporting Accountant
513. Victor Tukura & Co Solicitor
514. Vincent Ahwi & Co Reporting Accountant
515. Wali-Uwais & Co. Solicitor
516. Wole Olufon & Co Solicitor
517. Y. B. Kirfi & Co Solicitor
518. Y.C. Maikyau & Co Solicitor
519. Yakubu A. H. Ruba & Co. Solicitor
520. Yakubu Maikasuwa & Co. Solicitor
521. Yunus Shokoya & Co Reporting Accountant
522. Yusuf D. Jengwe & Co Solicitor
523. Yusuf O. Ali & Co Solicitor
524. Zeal-Firstfruits Chambers Solicitor
525. ZIK Chuka Obi & Co. Solicitor

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