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Our partners are experienced and dedicated in their service to clients.  They all have a wealth of professional experience backed up with continuous education programmes so that the clients can benefit from current business practice.
The partners including all the staff of the firm work together as a team to provide clients with a personal service that is as wide ranging and efficient as it is congenial.


Lawrence Umughele MBA, FCA, FCTI, CFA, SIAN
Managing Partner

Lawrence is a graduate of Accounting and a Fellow member of both the Institute of Chartered Accountants of Nigeria (ICAN) and Chartered Institute of Taxation of Nigeria (CITN). He is a Certified Forensic Accountant of Nigeria (CFAN).

He also has a Master Degree in Business Administration (MBA) from the University of Benin.

Mr Lawrence had varied experience in Financial Management, Auditing, Forensic Accounting & Investigation, Taxation Services and Consultancy, as well as holding Financial Accounting and Audit functions in Private and Public Limited Company’s’, with strong biased for Internal Control Systems, Processes and Corporate Governance.

He had been involved directly in the Audit of Accounts of many reputable companies for over 25 years.

He was a Branch Manager and later rose to be a Senior Manager in Eyewumi, Rone & Co, a firm of Chartered Accountants. He has robust knowledge in Corporate Governance, Tax Management and Forensic and Statutory audit.

Lawrence was the Chief Finance Officer (CFO) of Landmark Group of Companies with presence in several Africa countries, such as Accra (Ghana), Nairobi (Kenya), Johannesburg (South Africa), Mauritius and overseas countries such as London (UK), Dubai (UAE), and New York (USA).

He is widely travelled in the course of carrying out these assignments.

Mr Lawrence has been involved in PAYE Tax Audit and Investigations in several states of Federal Republic of Nigeria (FRN), and monitoring of revenue and expenditure of local government areas in Delta state.

Mr Umughele had attended several courses, training and seminars amongst which are;

Managing Team Members, Conflict/Relationship Management;

Executing conversion with IFRS for SMEs: A practical approach;

Tax Returns under IFRS regime: Key considerations for Large and Medium size businesses;           

ICAN IFRS Certification Programmes Module I and Module 11

Lawrence’s key areas of specialisations are:

  • Statutory and Forensic Auditing
  • Financial / Tax Training, Tax Audit and Investigation
  • Government Revenue generation / Monitoring
  • Implementation of Corporate / Financial Controls
  • Systems Audits and sound Corporate Governance
  • Stock Audit and Investigation
  • Due Diligence on Company for Restructuring /Acquisition

Lawrence is happily married with children.

Emmanuel Ojakovo FCA, FCTI, ACIP, CP3S
Principal Partner

  • Emmanuel is an ex-banker, Chartered Accountant, Chartered Tax Practitioner, Financial Management Expert and Public Private Partnership Specialist. He has over twenty-nine (29) years’ experience – both in employment and consultancy practice. He also has a proven record of statutory and tax audit assignments, successful implementation of finance and control frameworks and supporting the public sector to mobilize private resources (Technical, Managerial & Financial) to deliver essential public services such as infrastructure, health, and education.

    Emmanuel holds a Bachelor of Science (B.Sc.) degree in Accounting from University of Jos, Nigeria, and a master’s degree in business administration (MBA) from the University of Leicester, UK.  He is a fellow of the Institute of Chartered Accountants of Nigeria (FCA), fellow of the Chartered Institute of Taxation of Nigeria (FCTI), Associate of the Certified Pension Institute of Nigeria (ACIP) and a Certified Public Private Partnership Specialist (CP3S) of the Institute of Public Private Partnership, Washington DC, USA.

    Emmanuel’s key areas of specialisation are:

    • Statutory Audit
    • Tax Audit and Investigation
    • Tax Planning & Management
    • Financial Management and Control
    • Revenue Assurance
    • Financial Management and Control
    • Financial Due Diligence
    • Public Private Partnership

Olorogun Dr. Peter Oriavwote, fnimn, FNIM, ACA, ACTI

Dr. Peter Oriavwote is a man of diverse disciplines. He is a Chartered Accountant, Chartered Tax Practitioner, Chartered Marketer, Financial Analyst, Animal Scientist, Healthcare Consultant, and Insurance/Management Consultant. He attended the prestigious Government College Ughelli Delta State and the first Indigenous University in Nigeria-University of Nigeria Nsukka. Dr. Peter has attended the Directors’ Course at the Lagos Business School, in addition to several Academic and Management courses in Europe, U.S.A and Nigeria in the past 35 years. He holds a Master of Business Administration degree in Marketing and Doctor of Philosophy degree in Political Marketing among several other degrees and certifications.

Dr. Peter has presented/published over 90 papers at conferences/workshops and local/foreign journals in the past 38 years. He has also published two books on “Credit Sales Management” and “Marketing Communications Strategy for Local Council Elections in Nigeria”.

Dr. Oriavwiote is currently Audit Senior at Umughele Kaghor and Co (Chartered Accountants) where he has previously served as Audit Trainee and Audit Associate since 2016. He is the founder and Managing Director of OPE Professional Services Limited. He was Marketing Manager at Bendel Feed and Flour Mill Limited Ewu, Edo State in the early 2000 before proceeding to the United States. While in the States, he worked at Route22Toyota as Internet Sales Manager for five years (and doubled as Coordinator of the Managed Care Unit of the Company) before returning to Nigeria in late 2008 to take up an appointment, on invitation, as Director of Marketing at Salus Trust Limited, a newly established National HMO at that time. He became Acting Managing Director in May 2010 and was appointed substantive Chief Executive Officer of the HMO in January 2013. A position he occupied till January 15, 2024 when he voluntarily retired. Dr. Oriavwote has acquired a lot of health insurance experience, in theory and practice over the past 15 years and has participated in working tours of the Health insurance system in Netherland, the United States of America and Ghana. In terms of Health Insurance, he specializes in general health insurance administration, Accounting and Taxation of Health insurance, claims  and adjudication, and payment/compensation methodologies. In terms of Accounting and Tax, he specialises in Assurance, Business Process re-engineering, Corporate reporting, Corporate Training, Accounting Consultancy, and Tax Advisory.

Dr. Oriavwote has been Chairman/Director of several Companies and organisations in Nigeria including, but not limited to, Director, Delta Special Economic Zone Management Company (Koko and Kwale Free Trade Zones), Member of Council, National Institute of Marketing of Nigeria; Member of Council, Delta State College of Education Agbor; Chairman, Alpha Delta Consults Limited; Chairman, SEPETSON Limited; and Board member, Brightest Hope Group Limited. He was Vice-Chairman of Health and Managed Care Association of Nigeria (HMCAN). He has served, since 2015 till date, as Director of Training (Non-executive basis and voluntary capacity) at the Institute for Healthcare Finance and Management (IHFM). In the early 1990s to early 2000s he served, among several other appointments, as President of the Rotary Club of New Haven and Assistant Governor of Rotary International District 9140, winning several awards. He is a Paul Harris Fellow. 

Dr. Peter is a fellow of the following Professional bodies: National Institute of Marketing of Nigeria, Nigerian Institute of Management, Institute of Healthcare Finance and Management and Institute of Management Consultants, Nigeria. He is a Professional Accountant, Associate Chartered Accountants (ACA), ICAN and an Associate of Chartered Institute of Taxation of Nigeria (ACTI).
Dr. Oriavwote has provided service to his community at Ughelli and participates fully in traditional and Socio-Political activities. He was President-General of Oteri-Ughelli Community Development Union from 2000 to 2003 and is currently Unu R’Ovie, Oteri-Ughelli (Most Senior Chief in Oteri -Ughelli and mouth piece of the Ovie of Ughelli in Oteri Town).
He is a consummate Politician and has been an active Party member and member of the Elders Council of the Peoples Democratic Party in Ughelli North Local Government Area in Delta State since 1999.
He is an ardent Catholic; a Sir Knight of The Order of Knights of St. Mulumba, Nigeria.
Dr. Peter is happily married to Lady Dorean and they are blessed with Children and grand Children.

Dr. Oboh A. Charles (Chief) MBA, Ph.D
Senior Partner

Dr. Charles Oboh is an experienced professional with over thirty-five years of experience in accounting, auditing, internal controls, and finance. He also has decades of experience in management and leadership. He is a member of several management, accounting, taxation, and financial professional organizations in the USA and Nigeria. He is an expert in Leadership, Decision Sciences, and Business Management with special concentration in Corporate Social Responsibility (CSR) and Organizational Change.

Dr. Oboh started his accounting and finance career as Internal Auditor at Vese Products International Limited in Lagos. He later joined The Nigerian Security Printing and Minting Company Limited (NSPMC), as Lead Accountant at Advanced Security & Technology Services Ltd (ASTS) a subsidiary company of the Mint. He voluntarily retired as a Deputy Finance and Accounting Manager at the Mint about two decades ago after serving for about fifteen years and emigrated to the United States of America. In the USA, he became a Licensed Mortgage Loans Professional, and worked at Lehman Brothers INC. (Aurora Loan Services, Inc.) Mortgage Capital Division, providing funding & financial reporting strategies for about five years. Afterwards he was an Acting Chief Financial Officer (CFO) at NTL Institute in Virginia where he won the award of Best Accountant in the Sparks Professional group in June 2008. He later moved on to join PAE Government Services Inc., then a subsidiary of Lockheed Martin Inc., USA as a General Accountant at for over eight years. He has also served as a Financial Reporting Manager at the American Society of Hematology (ASH) in Washington, DC.

Dr. Charles Oboh is also the President and Chief Executive Officer of Aroward Consulting Limited, a Nigerian company with great talents focused on helping governments, organizations, companies, groups and societies to be more socially responsive to their communities, customers, and environments, with a view to mutual satisfaction and growing their trust and profits. He is also the CEO at Aromag Consult, Maryland, USA, a financial and management consulting outfit.                                 

Dr. Oboh is always at the frontline of championing adaptation to change, egalitarianism, and fairness in leadership and governance. In his doctoral research study, he investigated CSR initiatives in the Niger Delta region of Nigeria and examined its perceived lack of a community-centric framework. His research explored approaches to ensure optimal and sustainable returns on investments for both oil and gas and related companies, local landowners and all other stakeholders. Dr. Oboh is a traditional chief and title holder of Ellu kingdom, of Isoko North LGA. Of Delta State.

Dr. Oboh is a founding member of Isoko Progressive Front (IPF), a forward-looking group of selfless, compassionate, problem solving, responsible, tolerant, self-monitoring, and altruistic leaders and professionals of Isoko extraction. He has served as the President of the Isoko Association of greater Washington DC for over 5 years, during which time he turned the association’s fortune and fame around, as the association experienced its best period of existence yet, during his tenure. He was a member of the Board of Trustees of the Isoko Association of North America (IANA).

Dr. Oboh is currently a non-executive director with The Initiates PLC.

Whenever needed, he volunteers to serve as an Elections Judge for the State of Maryland, USA with the Montgomery County Board of Elections. 

Dr. Oboh received his PhD in Management with a major in Leadership and Organizational Change, and a minor in Decision Sciences from Walden University, USA. He is a graduate of Accountancy, and holds an MBA in Management.

Umoh Asuquo BSc, MBA, FCA, MCSE, IFRC Cert

Mr. Umoh Asuquo is a Fellow member of THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA (ICAN), qualified after passing at first attempt the Professional Exams in November 1998. He equally bagged a Bachelor of Science Degree (BSc) with specialization in Finance & Accounting from COLUMBUS INTERNATIONAL UNIVERSITY (BVI) – United Kingdom, and Masters in Business Administration (MBA) from University of Calabar. He is a Microsoft Certified Software Engineer (MCSE), with specialization in Accounting Soft-wares and Network – DBA Management.

Umoh, is a thorough bread professional, a self starter and ICT expert. He has over twenty-two year cognate experience ranging from accounting, audit and ICT. He started his accounting career as Account officer with Wiggins Teape Plc in February 1994 from where he was trained by Dafinone on Sage Financials Solutions (Line 100). In 1997 he was promoted to the post of Management Accountant and later in 1998 he rosed to the top management position as Chief Accountant. The position he held till January 2000 when he joined MAC AHMED & Co (Chartered Accountants) as Manager Audit/IT Division of the firm, where he was saddled with the task of developing and coordinating the Accounting Software Market and computerizing clients accounting information system. In 2003 he was appointed Group Internal Controller/I.T Manager Slok (Group) Nig. Limited, the position he held till May 2005 when he was promoted as Ass. General Manager Finance. In November 2007 the Board approved his promotion as Business/Financial controller overseeing the trading/Oil and Gas Division of the Group. He was subsequently confirmed Managing Director/Chief Executive Officer of the Group in Feb. 2008.

He later resigned his appointment in March 2009 to joined Emeka Ibe & Co. (Chartered Accountants). He is currently with Umughele Kaghor & Co (Chartered Accountants) since March 2017 as partner in charge of statutory audit and IT services in furtherance of his professional career development.  He has attended several courses, seminars and trade fairs locally and internationally, all of which impacted positively on his efficiency and productivity.

He is happily married with children.

Ezudike Maureen BSc, MSc, ACA, SIAN
Senior Audit Manager

  • Maureen is a graduate of Accounting from University of Nsukka and possesses MSc Finance from University of Lagos.
  • She is a Chartered Accountant and a Data Protection Professional.
  • She had excellent knowledge of Microsoft Office suits (MS-Word, Advanced MS-Excel, MS-PowerPoint) and competence in the use of Accounting IT Software packages (QuickBooks, Peachtree) ICAN TCI Certified.
  • She is knowledgeable in International Financial Reporting Standard
  • She possesses great ability to work under pressure, meet tight deadlines, work with/in a team, relate and communicate well, as well as passionate about learning and increasing skills
  • She is Analytical, Teachable, Detailed, Honest, Focused and Committed to excellence.
  • Maureen working career had seen her held responsible position as Head of Finance and Accounting in senior management level.
  • Maureen had attended several courses and seminars in Finance, Accounting, Management, Auditing, Forensic Investigation, Performance management among others.
  • She is married with children.

LATE Achillis Sunday Chioke Amawhe BSc, MBA, FCTI, FCA, AMNIM
Former Lead Partner

“In Loving Memory of Achillis Sunday Chioke Amawhe (BSc, MBA, FCTI, FCA, AMNIM)

It is with heavy hearts that we mourn the passing of our dear Achillis Sunday Chioke Amawhe, who played an integral role in our firm and touched the lives of everyone around him. As we reflect on his journey with us, we are reminded of his professional qualities, dedication, passion, and unwavering commitment to excellence.

Achillis Sunday Chioke Amawhe‘s legacy will forever relate to the foundation of our firm. He was not just a lead partner/consultant, but a friend, mentor, and a source of inspiration to us all. His kindness, wisdom, and positive spirit illuminated even the toughest of days. He contributed immensely to our achievements and growth, leaving behind a trail of accomplishments that will continue to guide us. While he may no longer be with us in person, his influence will forever remain.

Our thoughts and deepest condolences go out to Achillis Sunday Chioke Amawhe ‘s family and loved ones. May they find solace in knowing the profound and positive difference he made in our lives.

Rest in peace, dear Achillis Sunday Chioke Amawhe. You will be greatly missed, but never forgotten.”


UMUGHELE KAGHOR & CO (Chartered Accountants)


Ezudike Maureen (Mrs) (Senior Audit Manager) BSc, MSc, ACA, SIAN

Emuh Hilary (Manager, Statutory Audit & Taxation) BSc, ACA 

Fapohunda Tunde (Assistant Mgr, Audit, IT & Taxation) BSc Accounting