Exceed Your Expectations!

Benudowa & Co.

(Chartered Accountants, Chartered Tax Practitioners, Management Consultants)

About Benudowa & Co.

The continuous intense competition and business challenges make it imperative for Companies and Individuals that want to succeed and stay on top to embark on adequate planning, monitoring and control of performances and evaluation of variances to determine causes and to take corrective measures. The management of the various organizations and government establishments cannot alone carry out the arduous tasks. Consequently there is the need for committed, dedicated, and highly experienced, creative, and competent accountants, auditors, Tax practitioners, financial experts and management consultants who can give personalized services to not only protect and enhance their market share and net-worth but also to safeguard them against fraud and irregularities.

Benudowa & Co. is a reputable firm of Chartered Accountants licensed by the Institute of Chartered Accountants of Nigeria and registered by the Corporate Affairs Commission to practice aaccountancy Profession. We serve clients in Nigeria and internationally in various aspects of the profession with a widely experienced and dynamic crop of partners, associates and staff with a commitment and determination to render the highest quality of professional services and provide a wide range of services with specialty in the fields of Accounting, Auditing, Investigation, Taxation, Receiverships, Executorship, Human Capital Management & Development, Financial and Management Consultancy. Our team is made up of seasoned, creative, and distinguished professionals from diverse background

At Benudowa & Co, we have inherent passion to achieve success for our Clients by taking advantage of our collective expertise across practices, and our teamwork culture to provide our clients with high-quality, cost-effective, time-savings, and strategic advise specifically customized to their particular needs. Our experienced chartered accountants and our professional corporate personnel are always at our clients’ discretion to handle any professional accountancy advice, documentation or implementation that they may require. Our team recognizes that clients should expect the very best, and we are committed to delivering just that. With skills, practical experience and extensive resources that are grounded in the real challenges of today, our experts provide clients with unique solutions to their most important and demanding needs.

The Firm was founded by a visionary, Ben Udowa, a multidisciplinary expert who propelled the firm with an entrepreneurial enthusiasm and has made it our core business to know and understand our clients, their business, their current needs, and their future plans. At Benudowa & Co, we are not interested in telling you why something cannot be done. We’re interested in finding solutions to make things work. We understand you want professionals with business sense who can give practical financial advice, not just answers that are technically correct but leave you wondering what to do next.

The firm’s Corporate Headquarters is at Plot GO5, Tony Asikpo Street, Shelter Afrique Estate, Uyo, Akwa Ibom State, Nigeria with Business Offices at Madelyn House, 82 Grace Bill Road, Eket, Akwa Ibom State , Nigeria and a Liaison Office at Suit 106 Garachi Plaza, Wuse Zone 3, Abuja, FCT. The firm’s philosophy is driven by its quest to exceed the expectations of our clients and stakeholders.


Our vision is to be an exceptionally rated Accounting, Auditing, Taxation and Management Consulting services provider.


Our mission is to exceed client’s expectations by delivering efficient and effective Accounting, Auditing, Taxation and Management Consulting services, using state of the art technology and a motivated workforce while creating value for all our stakeholders, abiding by the greatest professional and ethical standards, and building an enduring firm.


Shared values

Our corporate uniqueness is centered on five deep-seated values which are hinge on the acronym FIRST – Focus, Integrity, Resilience, Service, and Trust.


We focus on our clients and stakeholders satisfaction. We are aware that without them there will be no us. We are modest, unassuming, and respectful to all by shifting the focus away from ourselves and continually recognizing the contributions of others. To us, humility is the True Greatness.


We will be a catalyst in fostering ethical practices in individuals, institutions and business through transparency, complying with ethics, rules and regulations, and good corporate governance. We will remain a honorable organization with a high degree of integrity in all our transactions.


Our character attribute is to respond successfully to challenges by anticipating, confronting, and managing all challenging situations. Our enterprise spirit makes challenging situations motivating, and we know that our Resilience in the face of adversity will contribute to excellent performance, deeper life satisfaction, and happiness for all stakeholders.


We will be an exemplification of supreme excellence by exceeding the maximum possible standards through meticulous attention to details. We will continually distinguish ourselves as an efficient, innovative and quality firm.


Show strong internal and external loyalty by being faithful to commitments or obligations of our clients and stakeholders to earn their trust while ensuring employees’ total devotion to the aspirations of the firm.

Brand Driver

Our brand driver is the quest to be reliable, earn our clients’ trust and exceptionally exceed their expectations.


At Benudowa & Co we strive at all times to build and maintain our clients’ trust and confidence in our services, by upholding certain standards with regards to client care.

Standardised our client, our king systems include the proper maintenance of client records, effective billing systems and the provision of periodical updates to clients. We also appreciate that time is usually of the essence in most business transactions and therefore provide prompt replies to telephones calls, faxes and electronic mail, whilst ensuring that appointments are scheduled and clients attended to without undue delay.

Our commitment to client care and confidentiality is at the forefront of our work ethic at all times and our associates are invariably trained to handle clients matters with the utmost professionalism, under the proper supervision of practice heads and partners within the firm, and ably supported by our administrative staff.

Whilst we do not expect our clients to have recourse to complain about our services, we do have a proper procedure in place to adequately address any such complaints, in the unlikely event that our clients are dissatisfied with any aspect of our legal services.

At Benudowa & Co, we believe in efficient client services delivery by giving personalized services using highly competent and effective hands.

Areas of Practice/Specialization

Our areas of specialization include but not limited to:

  1. Auditing Services
  2. Accounting Services
  3. Investigation Services
  4. Taxation and Tax Advisory Services
  5. Management & Financial Consultancy Services
  6. Financial Advisory Services
  7. Liquidations & Receiverships:
  8. Executorship
  9. Trusteeship
  10. Companies' Statutory Secretarial Services
  11. Computer Systems Design and Installation
  12. Economic & Governmental Affairs:


Auditing is a serious business. It produces the valuable financial tool that enables business owners and operators to comprehensively understand the operations of their business with a view to constantly position it for continuous growth. At Benudowa & Co, our auditors conduct careful and thorough evaluation of the company’s financial statements and internal controls in order to provide the highest level of assurance expected of a profitable business. This deep understanding of the financial depiction behind the audit results enables the management of companies strengthen internal controls that will eliminate fraud and irregularities and create work flow improvements. When completed by a true audit expert like Benudowa & Co, audits can become opportunities to help present your company professionally to creditors and investors and improve your ability to make sound and timely business decisions

Our audit involves the examination of and the expression of opinion on the financial statements of an organization or government establishments in pursuance of the appointment, and in the case of statutory audit, that the matter be reported upon as laid down in the Company and Allied Matters Act (CAMA) 2004 and other regulatory framework.  Our activities cover large, medium and small companies, partnerships and sole proprietorship, Federal, State and Local Governments, and not-for-profit organizations. Our audits are held to the highest measure of quality, independence, and objectivity and such audit results are likewise held in the highest regard by each of our clients, as well as, by other third party users of such statements.                                                                        

Our approach comprises of system and balance sheet audit. In addition to the statutory audit, we also undertake management audit services including personnel audit, value added audit, acquisition audit, Forensic Audit, shares valuation, credit assessment for lenders, verification and evaluation of compliance with internal control, advise on cost reduction and control/profit improvement.

We are confident that we will provide you with first-class audit services in line with our proven experienced services.

Normally, the scope of our audit services is determined by the statute under which we are appointed, the objective being to issue a report that meets the requirements of the particular statute.  If in the process, we become aware of any weakness in your organization’s systems of internal checks and controls, we would feel obliged to formally bring them to the attention of the management body while making recommendations and suggestions for their rectification.

Let the Benudowa & Co Audit team put your audit process back on track with value addition.


Fraud occurs where:

  • There is misrepresentation of a material fact
  • The perpetrators knew the factual misrepresentation was false
  • The misrepresentation was made with the intent that it be relied upon by someone else
  • The victim did rely on it and, as a result, incurred loss or losses

Fraud costs the victim, the organization and the economy many millions and sometimes billions of naira a year. If you are the victim of fraud, you may lose significant amounts of money, and, in some cases, your good name. It seems that fraud is everywhere. Of more importance, there are no small frauds; each instance is extremely costly. Stopping fraud is in everyone’s best interests,.

raud investigations can be complicated and difficult for a few reasons. First, criminals take great care to cover their tracks and escape prosecution. Secondly, in order for an investigation to be useful in a legal case, an investigator must be able to prove that fraud was intended. Only a qualified investigator can successfully complete these facets of a fraud investigation. At Benudowa & Co. we have committed, dedicated and experienced eagle eyed investigators with proven integrity. Our fraud investigators use surveillance, asset searches, background checks, employee investigations, business investigations, and other types of methods to get to the bottom of a case. 

As fraud investigators, we owe our clients the duty to collect evidence and report it in conformity with applicable laws and regulations. Our investigators maintain absolute objectivity in performing the work and reporting the results. They are also experienced as Expert Witnesses to ensure that the evidence gathered and reported is communicated effectively to the court, whether criminal or civil.

At Benudowa & Co, We have necessary skills and experience to carry out special investigations covering the following areas:

  • Alleged fraud;
  • Investigations under the Companies’ Act;
  • Prospectus reports and other work in connection with new issues of shares or debentures;
  • Valuation work: purchase of business; share in partnership; shares in limited companies (minority or majority holdings); take-overs, mergers, amalgamations, reconstructions, absorptions;
  • ‘Back duty’ tax investigations;
  • Forensic audit
  • Prospective loans to third party.
  • Investigation and audit of executors and trustees accounts
  • Tax and Revenue fraud


The firm provides advise and assistance to clients on a wide variety of accounting services, including:

  • Preparation of Annual Financial Statements;
  • Compilation of information required by the Inspector of Taxes;
  • Reporting on the performance of business and drawing attention to possible cost savings and improvement control;
  • Measuring of business performance and judging its efficiency;
  • Budget development and presentation;
  • Carrying out bank negotiations;
  • Advise on shear valuation and seeking for stock exchange quotation;
  • Control of cash management
  • Investigation of fraud and irregularities;
  • Bookkeeping.


The complexity and the frequent changes in tax laws require each company to embark on vigorous tax plan. We provide a full and comprehensive array of tax services, including tax return preparation, tax planning, and tax audit representation to a diverse client base including:

  • Provision of advice on company and Personal assessment, liaising with Federal Inland and Internal Revenue Departments and ensuring that our clients carry the minimum tax burden possible.                                                                                      
  • Advising on business and personal planning of all taxes for existing or new business and for its owners;
  • Advising on cash flow effect of taxation plans in order to optimize the     cash available to a business at any point in time;
  • Dealing with the preparation, submission and negotiation of income and company’s tax returns;
  • Advising on all other taxes and negotiations with inland revenue on client’s behalf;
  • Advising and obtaining certificate of acceptance;
  • Advise clients on the operation of the Pay-As-You-Earn (personal taxation) System; and where requested (e.g. to ensure absolute confidentiality), we provide computerized or manual Payroll services.
  • Apply for and obtain tax Clearance Certificates on behalf of Clients.
  • Advise on the taxation implication of the contracts with non-resident

Companies which our clients may plan to enter into.

  • Organize seminars for the benefit of employees of our Clients.
  • Produce, as and when necessary, technical memorandum on new tax legislation.
  • Act as consultants to government and tax authorities on tax matter and
  • Revenue Collection

Additional features of our tax practice include our having:

  • Extensive experience in representing clients under examination/audit by federal or state tax authorities
  • Excellent working relations with the local offices of the Internal Revenue Service and the Federal Inland Revenue (FRIS)
  • State-of-the art tax software
  •   Ability to file tax returns in all states
  •  Vastly qualified and experienced tax return preparers


We provide our client with the following management and financial services:

·Accounting and Financial system development and management                                                                                          

  • Management/Staff Audit;                                 
  • Reconstruction and Rescue operations, Business Valuation, Merger and Takeover;                                      

We also provide total support to clients in all areas of Management and Finance. Our approach includes:

  • Review and identification of problem areas;
  • Design and implementation of solutions
  • Executive search/ Personnel recruitment.
  • The conduct of training courses in all aspects of finance, accounting, stores, purchasing and related systems.

We design, review and implement comprehensive accounting system tailor-made to specific needs, nature and circumstances of your organization/establishment.                                                                                                                                                                 


Building and preserving your personal wealth requires specialized attention. AT Benudowa, our clients get one-on-one guidance and a comprehensive financial plan that helps manage risk, improve performance, and ensure the growth and longevity of your wealth. Specifically our Financial Planning and Advisory services enable our clients to:

Save enough for a comfortable retirement by identifying your retirement needs, analyzing your assets and sources of retirement income, reviewing estimated shortfalls, and identifying the best ways to save for retirement given your financial situation and risk tolerance.

Pay for your child's education by accurately estimating the amount of money you'll need, analyzing your assets, reviewing estimated shortfalls and considering general alternatives and strategies to help address these potential shortfalls, and developing an optimal savings plan given your financial situation and risk tolerance.

Protect your family in case of the unexpected by ensuring you have enough money in your emergency fund and analyzing your life, disability, health, home, and auto insurance coverage. We also review your will and various powers of attorney designed to take care of your affairs in the event you are incapacitated and can't manage them yourself.

Achieve your investment goals by identifying the steps needed to maximize your investment returns as well as the steps needed to help minimize your risk while building increased predictability of your investment returns.

Leave a legacy for your heirs by maximizing the value of your estate by saving tax, professional fees, and court costs. As well as minimizing the costs of probate, creditors, lawyers, and estate taxes, which can negatively impact the value of your estate. We also help you stay in control of your affairs by providing a road map for passing your estate on to your heirs.

In addition, we provide a wide range of financial advisory services such as:

  • Optimum avenues of investment;
  • Raising finance in short, medium and long term and preparing the associated reports and schedules;
  • Client company’s profitability and liquidity, and monitoring at regular intervals;
  • Key financial decisions arising in the course of trading;
  • Establishing optimum levels of readily realizable assets such as stocks, debtors and investments.
  • Cash Management;
  • Investment Analysis
  • Ratio/Rating Analysis
  • Debt Recovery


We educate and mentor and advise both Individual and institutional investors. At Benudowa & Co., we make Capital and Money Market Services understandable and accessible. We work for those clients who are tired of the deceptive business practices pervasive in the capital and money markets. We provide the expertise you need to manage your assets, whether your need is to produce additional current income or grow your existing assets for future use.


In respect of this category of assignment, we:

  • Ensure that the best return on the assets of a company being wound up is realised, as expeditiously as possible, in order to settle the claims of its creditors, and for the benefit of its shareholders;
  • Act as receiver for the debenture holders and/or other creditors of a company being wound up or defaulting on the terms of its debenture trust deed or finance agreements;


  • We act as Executors, Administrators and Personal Representatives to Wills and Probates
  • payments of debts, solvent and insolvent estates, creditors and debtors executors and beneficiaries
  • Distribution of estate
  • preparation of estate capital accounts, legacies/devices accounts, distribution statements, accounting procedure under intestacy rule, advancement and hotchpots, division of income


  • Act in a fiduciary capacity as trustee, in accordance with the terms of  trust deed, in the exclusive interests of beneficiaries.
  •    Creation of trusts, formalities for the creation of trust, trust for land, protective trusts and charitable trusts
  •    Trusteeship accounts and audit


As our statutory report on the audit of a company incorporated under the Companies Act, 1968, which, as repealed by the Companies and Allied Matters Act 1990, has to include a positive or negative statement regarding compliance with the requirements of the Act, we are obliged to ensure that the statutory secretarial affairs of the company are up-to-date.

Precisely, that:

  • The prescribed procedures for the incorporation of a company under the law are fully complied with and all relevant statutory books and registers are kept.
  • All statutory returns are filed promptly.
  • Minutes of Board meetings are properly developed and approved at subsequent Board meetings and included in the minutes books.
  • The company's seal is securely kept to prevent its improper use.
  • Annual general meetings are held promptly as and when due.
  • Maintain registers of shareholders, debenture holders, directors’ shareholdings,      charges, and other statutory books.
  • We provide Company secretarial services to companies who do not want to employ full-time Company Secretaries, on a permanent (retainer) basis.


The firm also has expertise in the field of computer systems review, design and installation. The firm can also provide training services, counselling and follow-up services and make outright sale of computer packages available for use on all IBM Compatible System. Our specific areas includes:

  • Computerisation of existing system;
  • System development and management;
  • Payroll administration;
  • Programming;
  • Application packages development;
  • Computer training services.


As a deliberate policy of our firm to support and encourage good governance, we now provide the following services to both the executive and legislative arms of government at all levels:

  • Investment/Project Advisory services;
  • Provision of advise on fiscal, monetary and general economic policy formulation, implementation and monitoring;
  • Advise on Expenditure control and monitoring through regular value-for-money audit of government expenditure;
  • Assist the legislature monitor implementation of annual budgets ensuring that they are implemented as approved by the legislature and that the overall socio-political and economic objectives are met;
  • Conduct Seminars and Workshops to properly articulate government policies as well as educate and enlighten staff of government for better performance;
  • Advise government on revenue mobilisation and generation.



The fee for the assignment is based on the actual time spent valued at our charge-out rates which are based on the scale rates of the Institute of Chartered Accountants of Nigeria.  In any event, we have a system of cost budgeting as a basis for negotiating in advance the probable level of fees that we charge for the assignment.

If the circumstances on which the fees are negotiated change in the course of an assignment, it is our policy to immediately alert the client and obtain its agreement to pay additional fees from the consequential additional work.

The actual amount billed for an assignment will obviously be determined by the quality of the books and records of accounts, the adequacy of the system of internal controls, the efficiency with which the client's staff attend to any queries raised by our team on the assignment and the speed with which information and documents are produced.

The charge excludes expenses of the audit or engagement such as travelling, postage and stationery, which are expected to be fully reimbursed.

The fee for a tax advisory service, which is negotiable, is based on the time spent on the client's tax matters.

Our fees for consultancy work is negotiated on the basis of a proposal that is submitted to the client after we would have carried out a brief preliminary survey.


It is not practicable to estimate how long an audit or other assignments will take without adequate knowledge of the requirement of the client, the quality and completeness of records and the ease with which documents and information will be supplied.  The extent of the co-operation that is received both from the management and staff of the organisation is also a significant factor.  A realistic appraisal of the completion period can be made after a survey has been conducted. However, provided we receive full co-operation from the client no target completion date is regarded unrealistic by us in view of the fact that we have adequate personnel at all times.


Disbursements directly related to an assignment are expected to be borne by the client even when we have to make the initial payment.


Ben Udowa, LL.B (Hons), BL, ACIArb (London), BSc, MBA, FCTI, FCA

Ben Udowa is the founder and Principal Partner of the firm.  He is a multi-disciplinary expert. Specifically, Ben Udowa holds a Bsc in Business Administration from the University of Lagos, an MBA in Marketing from Rivers State University of Science and Technology, Port Harcourt where he came out tops, an LLB from the University of Calabar, a BL from the Nigerian Law School, called to Bar and enrolled by the Supreme Court of Nigeria (SCN) as Barrister and Solicitor of the Supreme Court.

Ben Udowa is also a Chartered Accountant and a Chartered Tax Practitioner of over 20 years post qualification experience in multiple disciplinary skills acquired from reputable accounting and tax firms. He is a Professional Banker with years of experience at various top management positions in the top ranking banks including Chase Merchant Bank, Nigeria, United Bank for Africa Plc and Access Bank Plc. He left Access Bank Plc, an A rated bank as a General Manager/Regional Director into full time practice. Ben Udowa draws appropriately from multiple disciplines to redefine problems outside of normal boundaries an achieve solutions based on a novel understanding of complex situations.

Ben Udowa is a member of many professional bodies both local and international including Fellow of the Institute of Chartered Accountants of Nigeria (ICAN), Fellow of the Chartered Institute of taxation of Nigeria (CITN), Senior member of the Chartered Institute of Bankers of Nigeria (CIBN), Associate member of the Chartered Institute of Arbitration of London, Member of the Nigerian Bar Association, and Member of the International Bar Association.

His areas of specialization include but not limited to Accounting Practice, Auditing & Investigation, Banking & Finance, Tax Consultancy, Arbitration & Conciliation, and Corporate Law Practice.                                                                                                                                                      

Uduak Joseph Ewitat, Bsc, Msc, ACIP, ACNA

Mr. Uduak Joseph is a Partner in the firm. He holds a first degree in Business Administration from the University of Port Harcourt and an Msc in Banking & Finance from the University of Ibadan. He is an Associate Member of the Certified Pension Institute of Nigeria, and an Associate member of National Accountants of Nigeria, ANAN. Uduak started his career as an Audit trainee before joining the then Chase Merchant Bank were he worked for over seven years before  moving to Merchant Bank of Africa as the Head of Corporate Finance. He was the Regional Director for United Bank for Africa Plc before going into private practice after over 20 years banking experience. He is an expert in Forensic Audit.

Ewitat is a member of many professional bodies including Associate Member of the Certified Pension Institute of Nigeria, Associate member of National Accountants of Nigeria, ANAN, and a member of the Financial Reporting Council.

Ben Onuoha, MBA, FCA

Ben Onuoha is a partner. He is Chartered Accountant and holds an MBA in Management from the Lagos State University. His work experience cuts across   the Nigerian Television Authority, the then Continental Merchant Bank, Firs Bank (Merchant Bankers) and Devcom Bank where he worked at various managerial positions. Onuoha who is currently the Chairman of Jessicas Group is a Fellow of the Institute of Chartered Accountants of Nigeria and Chartered Institute of Taxation.

Henry Oshikoya, Bsc, FCA

Henry Oshikoya is a partner. He is a Chartered Accountant and holds a first degree in Mechanical Engineering. He is a specialist in project/investment appraisal & management, Oil and Gas sector, feasibility studies and manpower development. He trained with reputable firms of Chartered Accountants before joining Benudowa & Co. Oshikoya experience cuts across the Oil & Gas and Banking sectors. He is a Fellow of the Institute of Chartered Accountants of Nigeria (ICAN).

We also have a rich pool of part-qualified accountants and other technical and administrative staff, which all makes up the very efficient, skilled and experienced manpower team our firm boasts of.



  1. Straville Incumbent Limited, Port Harcourt
  2. Corporate Analyst Consulting, Eket
  3. Multi Operations Limited, Port Harcourt
  4. SLEG Enterprises, Port Harcourt
  5. Cottage Hospital, Onna
  6. Health Centre, Uda
  7. Jamfia Nigeria Limited, Eket
  8. Government Secondary School, Afaha Eket
  9. Eket Modern Commercial School, Ekpene Obo
  10. Ukanafun Local Government Council
  11. Uniq C Nigeria Limited, Uyo
  12.  Multi-Operations Company, Port Harcourt
  13. Cross River State Primary Education Board, Calabar. 9. Hassuni Engineering Limited (Engineering Contractors), Abuja.
  14. Obeokum Valley Pride Hotel, Area 10, Garki, Abuja.
  15. Ekom Health Services Ltd., (Managers of Bakor Group of Medical Centres and Industrial Clinics), Calabar.
  16. lgiriga Group, Ediba, Cross River State.  (a Multi-investment Group with interests in Merchandising, Farming, Hotel/Catering Services, Contracting/Supplies).
  17. Blue Plaza Limited, Abuja.
  18. Kwaco International Co. Nigeria Ltd., Ikot Abasi (Engineering Contractors and Suppliers).
  19. Orange Construction Company Limited, Asokoro, Abuja.
  20. Multiworks Nig. Ltd., Abuja.  (Architects, Engineers, Consultants and Contractors          
  21. Dilic Hotels Limited, Abuja.
  22. U. Jimco & Sons Ltd. (Petroleum Products Marketers)
  23. Ubagi & Co. Nig. Ltd. (Palm Oil Processors, Petroleum Products Marketers)
  24. Eskor Marine Foods Limited (A Fishing Company also managing the Federal Fishing Terminal at Ebughu) near-Oron, Mbo LGA, Akwa lbom State.
  25. Ndoma-Egba, Ebri & Co. (Legal Practitioners), Calabar, Cross River State.
  26. Devmanconsult Nigeria Limited (Management Consultants), Calabar, Nigeria.
  27. Agriskills & General Business Ltd. (Engineering Contractors), Calabar, Nigeria.
  28. House of Honour International Ltd., Abuja. (Owners of Innovation Studios, Zone 5, Wuse, Abuja).
  29. Lotto Akwa lbom Nigeria Limited, Lagos. (Lottery Promoters).
  30. Curry-Davies Associates Limited, Lagos. (Importers and exporters).
  31. Ess-Dee Motors Ltd., Abuja.  (Car Dealers).
  32. Sibawood Industry and Agriculture Nigeria Limited, Akamkpa, Cross River State. (wood processors and exporters);
  33. Abitrans Company Limited, Calabar, Cross River State.  (Transporters)
  34. Abi Local Government Council, Cross River State.
  35. Wesak Ventures Limited, Calabar, Cross River State. (Farmers, Borehole Operators, Merchants and Contractors).
  36. Odajie Mills Limited, Ogoja. (Oil Palm Plantation Owners and Oil Millers).
  37. Cross River Oil Palm Board, Calabar.
  38. Cross River Rural Electrification Board, Calabar.
  39. Henvaco Limited, Wuse Zone 3, Abuja.
  40. S. I. Magnet Investment Limited, Abuja.
  41. De Mike Martins Group, Abuja.
  42. Abba Communications Limited, Abuja.
  43. Deep Communications Limited, Abuja.
  44. Equatorial Parks and Premises Limited, Abuja.
  45. Skann Computer Systems Limited, Abuja.
  46. West African Youth Peace Mission, Abuja.