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Guidelines on the Registration of Accountants Reporting for Public Companies, 2020 🇬🇭

Ghana

Guidelines sec-gui-001-01-2020

Guidelines on the Registration of Accountants Reporting for Public Companies, 2020

  • Commenced on 1 January 2020
  • [This is the version of this document from 1 January 2020.]

1. Preamble

These Guidelines are issued by the Securities and Exchange Commission (hereinafter referred to as “the SEC”) pursuant to sections 3, 146 and 209 of the Securities Industry Act, 2016 (Act 929) for Accountants reporting for public companies.

2. General Statement

These guidelines shall apply to Accountants providing reporting services for public companies.

3. Requirements for Accountants reporting for public company

A person reporting for a public company shall:a) be a member of the Institute of Chartered Accountants, (Ghana) under the Chartered Accountants Act, 1963 (Act 170) and not be disqualified under the Companies Act, 2019 (Act 992);(a) be registered before the expiration of January each year, with the Securities and Exchange Commission on SEC Form D (II);(b) possess a valid prof…

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