How I got it working:
My User
model has:
attr_accessible :company_attributes
belongs_to :company
accepts_nested_attributes_for :company
My Company
model has:
has_many :users
And the new.html.erb
from devise/registrations
is with the following added:
<% resource.build_company %>
<%= form_for(resource, :as => resource_name, :url => registration_path(resource_name)) do |f| %>
[ fields for User ]
<%= f.fields_for :company_attributes, resource.company do |company| %>
[ fields for Company ]
<% end %>
<% end %>