Nigerian Cooperative Societies Decree, no. 90 of 1993.

This Decree, divided into ten Parts, makes provisions for the registration and operation of Cooperative societies throughout the whole Federation, in order to foster the achievement of the National objective of socio-economic development. The Decree covers the following matters: condition of registration, application for registration of cooperative societies, payment of registration fees; duties and privileges of registered societies; contracts with members of the societies; rights and liabilities of the members; property and funds of registered societies; audit, inspection and inquiry; cancellation of registration and its effects; settlement of disputes.