In Nigeria, lawyers are often Adamawa 44 74.7used as incorporation agents without Lagos* 31 77.0*having their activity and registration fees Kano 38 77.8regulated.5 Lawyers fees for incorporation Delta 51 84.4services are notably lower in states where Bayelsa 47 84.7 Imo 39 85.9the process of company registration is Nasarawa 29 87.6fastest and stamp-duty offices are avail- Ogun 40 90.9able.