Nigeria’s Court of Appeal has upheld the invalidation of eight provisions of the Companies and Allied Matters Act (CAMA) 2020 affecting incorporated trustees, according to Nigerian lawyer Emmanuel Ekpenyong, who brought the challenge.
Ekpenyong said the court, sitting in Abuja, Nigeria’s capital, delivered its judgment on September 17, 2026. He described the outcome in a public LinkedIn statement also published by his law firm, Fred-Young & Evans LP.
Okay News reports that Ekpenyong identified the affected provisions as Section 839 and Sections 842 to 848. He said the court found them inconsistent with constitutional freedoms of religion, thought, conscience, association and peaceful assembly.
His account described a limited finding against Section 851: it was void to the extent that the Administrative Proceedings Committee sought to exercise jurisdiction reserved for the Federal High Court under Section 251(1)(e) of Nigeria’s Constitution.
Ekpenyong said the appeal court upheld his legal standing to bring the original action and affirmed the Federal High Court decision delivered by Judge James Omotosho on April 18, 2023.
The challenge concerned the Corporate Affairs Commission (CAC) and associations registered as incorporated trustees, including religious organisations, charities and non-governmental organisations.


