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. | MAINSTREET BANK SECURITIES LTD | Broker/Dealer | |
| 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 | |
| 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 |
| 526 | KPMG Professional Services | Corporate Investment Adviser, Reporting Accountant |
NOTE: THE ABOVE PROVISIONAL LIST IS BASED ON THE SUBMISSIONS BY CAPITAL MARKET OPERATORS, WHO ARE ELIGIBLE TO UNDERTAKE CAPITAL MARKET ACTIVITIES. HOWEVER, THE COMMISSION WOULD BE ENGAGING ACCOUNTING FIRMS TO CONDUCT CAPITAL VERIFICATION, AFTER WHICH A FINAL LIST WOULD BE MADE PUBLIC.