(a) (i) Five items that promoters of a company must include in the Memorandum of Association are:

1. The name of the company: This should be unique and must not resemble the name of any existing company.
2. The object or business clause: This outlines the purpose for which the company is established.
3. The address of the registered office: The registered office must be located in Nigeria.
4. Type of company: Indicate whether it is a private or public company.
5. The names of the subscribers: This includes the names and shareholdings of the initial members.

(ii) Five documents of incorporation to be filed by the promoters are:

1. Memorandum and Articles of Association: These documents govern the company’s operations.
2. Notice of the Registered Office: A document specifying the address of the company’s registered office.
3. List and Particulars of Directors: This includes details about the directors and their consent to act.
4. Statement of Authorized Share Capital: Indicating the share capital of the company.
5. Return on Allotment of Share Capital: A statement indicating the shares allotted to the subscribers.