A company is a creature of law. Under the Companies Act 2019 Act 992 any one or more persons may form an incorporated company by complying with the statutory registration process. The mechanics of incorporation are the practical and legal steps that move an idea or business plan into a separate legal person with the capacity to own property, sue and be sued. This essay examines each step in that process under Act 992, explains the legal consequences of each step, highlights recurring practical pitfalls, and integrates the leading authorities that shape how the Registrar and the courts treat incorporation in Ghana.