Statutory Audit

Bank Charges Audit

Value for money Audit and review

Auditing & Assurance Services

Internal Audit Service

Special Audit Service


Statutory audit is in compliance with the companies and allied matters act 1990 and other laws/decrees setting up Organizations.

We are a firm of chartered Accountants established and licensed by the institute of chartered Accountants of Nigeria (ICAN) to audit financial statements of companies in both private and public sector of the economy.

We therefore carryout statutory audits of companies in private sector, Government Parastatals , corporations and local Government Authority.
A special audit review entails a comprehensive and objective examination of the business underlying the numbers. It assists management to identify and focus on key areas and issues and provides insights and comfort to them as well as to outside interests.


At Clement Uzoka & Co ,We make sure your Organisation is in compliance with statutory requirement for all companies and government agencies and parastatals and international regulations and standards as required by the accounting professional


This involves examining your banking records and
transactions particularly the statements of Accounts
from your bankers and debit advises nothing various
charges posted to your account covering.
  • Interest charges
  • Interest Allowed
  • Commission on Turnover
  • Exchange commission
  • Inward and outward letter of credit charges, etc.


    This is referred to as comprehensive or/and expanded scope audit
    It is otherwise known as 3E’s (efficiency, effectiveness and economic) audit.
    It is to determine whether an entity is acquiring managing and utilizing its resources i.e. 4m’s (money, material, machine and men) in an efficient manner, identify causes of any inefficiencies and uneconomical practices and proffer solutions
    It involves an inquiry into whether in carrying out its responsibilities, the organization has considered optimal acquisitions,
    procedures and practices, the safeguard of its assets and money, minimum expenditure of effort .
    such an audit will
  • Assess procedures to identify those that are ineffective and /or costly,
  • Identify duplication of effect, processes and procedures
  • Identify redundant work inefficient and uneconomical use of equipment, over staffing, faulty procurement practices and storage of unnecessary or excess stock
  • Identity wasteful use of resources in general and Recommend improvement as well as Assist in implementing the recommendations (if required by management).
  • Our value for money reviews put us in a better position to advice managers in answering these questions thereby supporting them to achieve better result.


    Internal audit is a key driver of effective management control, proactive risk management, good corporate governance and ongoing process improvement. Our comprehensive ranges of internal audit solutions include:
  • Helping organizations develop and implement risk based internal audit methodologies
  • Helping firms carry out risk assessment evaluation and testing
  • Advising on the establishment of robust internal control system
  • Providing specialized additional resource to in-house internal audit departments
  • Liaising with external auditors in relation to their annual statutory audit procedures.


    As one of the leading Nigeria auditing firms, we provide auditing and assurance services for a wide range of industries for small and medium-size enterprise, multinational corporations and subsidiaries of local and overseas listed companies for:
  • Nigeria statutory audit
  • Internal audit service
  • Special audits engagement
  • Statutory audit service Our assurance approach does not focus simply on the financial statements of an organization, but also on the organization's business operations. At all times, we are mindful of the auditor's key role as the guardian of shareholders' interests.


    We carry out special investigating into various areas of financial, banking, commerce and public sector of the economy. Our investigation is tailored to meet the needs of various businesses enquiries, probe and investigation panels. We also carryout management audit to enhance administrative financial and efficiency which will improve overall performance and enhance corporate goals and objectives