Introduction In the rapidly evolving world of finance and accounting, auditors have long been the guardians of trust and accountability. However, as we enter an era defined by unprecedented technological advancements, auditors are at a crossroads, where the integration of cutting-edge innovation into their practices is no longer optional but essential. The Intersection of Technology […]

Introduction On July 30, 2024, the Federal High Court (FHC) in Abuja delivered a significant ruling that confirmed the applicability of Section 18(2) of the Companies and Allied Matters Act (CAMA) 2020 to all private companies in Nigeria, including those incorporated before the enactment of CAMA 2020. The decision was reached in the case of