Authors: Okorie Kalu[2] Peter Edokpayi[3] INTRODUCTION President Muhammadu Buhari on August 7, 2020, assented to the Companies and Allied Matters Act, 2020 (“CAMA 2020” or “the New Act[4]”), which repeals and replaces the Companies and Allied Matters Act, 1990[5]  (the “Repealed Act”). CAMA 2020 reflects a myriad of commendable amendments and introduces new provisions arguably …