There appears to be no end at sight in the lingering tug of war between NLS and the Registrar of CAC.
NLS, has approached the AG Fed., via a reply to the request by RG of CAC, to be granted a Fiat to prosecute NLS, for operating without first being registered by CAC.
The reply reads; 
RE: REQUEST FOR FIAT OR CONSENT TO EXERCISE PROSECUTORIAL POWERS OF THE ATTORNEY GENERAL OF THE FEDERATION UNDER SECTION 174 OF THE 1999 CONSTITUTION PURSUANT TO SECTION 104(2) OF THE ADMINISTRATION OF CRIMINAL JUSTICE ACT,2015.
We write in response to the request made by the Registrar-General of the Corporate Affairs Commission(CAC), Mr.Hussaini Ishaq Magaji, SAN,via a letter dated August 15, 2024, with reference number CAC/RG/FMOJ/060/2024/Vol.II. This request seeks the Honourable Attorney General’s fiat or consent to prosecute the trustees of the Nigerian Law Society (NLS) on allegations of operating without registration under the Companies and Allied Matters Act (CAMA), 2020. It is imperative to bring to your attention that these allegations are not only unfounded but also legally flawed.The purported basis for prosecution, as outlined by the Registrar-General, is a misinterpretation of Section 863(2) of CAMA, which pertains to the requirement for certain entities to register before carrying on business in Nigeria. The section clearly applies only to the following categories:
a) Companies
b) Limited Liability Partnerships
c) Limited Partnerships
d) Business Names
Nigerian Law Society,a professional association of Lawyers seeking registration The provisions of Part F CAMA doesn’t fall within under the “Incorporated Trustees” engage in professional association like NLS. include entities under Part F, as this categories.
The purpose of these entities, as defined by CAMA, is to these profit-making Section 863(2) of CAMA cannot be stretched to activities, which is not the case for a would be a misapplication of the law.
Section 823(1) of CAMA explicitly supports this distinction, allowing for Moreover, religious, educational, literary, registration of associations established for the cultural, sporting, or charitable purposes, armong scientific, social, development, professional association of lawyers, clearly aligns with this others. 
The NLS, being a professional association of lawyers, clearly aligns with this provision and does not engage in “business” as contemplated by Section 863(1) of CAMA. In addition, the Court of Appeal decision in NBA vs Fawehinmi (1986) 2 NWLR (Pt. 21) 224, p.241 validated the legal status of an unregistered association.
It is also crucial to note that the NLS has already obtained a judgment in its favour from the Federal High Court, Abuja Judicial Division, directing the CAC to register association.
Instead of complying with this judgment, the Registrar-General has the simultaneously pursue these unfounded criminal chosen to appeal the decision and allegations.
This approach not only undermines the rule of law but also be a misuse of prosecutorial powers in a manner that could be perceived as an attempt to intimidate or coerce the NLS.
In light of the foregoing, we respectfully urge the Honourable Attorney General not to grant the requested fiat or consent for prosecution. Doing so would not only be legally unsound but could also be seen as lending credence to a personal vendetta under the guise of public office.
We trust in your esteemed judgment and legal acumen to recognize the baseless nature of this request and to take a stand that upholds the integrity of the law and the justice system.
We remain confident in your continued commitment to justice and legal reform in Nigeria and extend our highest regards.
Yours faithfully, 
•Mela Nunghe SAN, President Nigerian Law Society.
