Guidelines on Auditors of Public Companies and SEC Licensees, 2020 🇬đź‡
Ghana
Guidelines sec-gui-002-01-2020
Guidelines on Auditors of Public Companies and SEC Licensees, 2020
- Commenced on 6 January 2020
- [This is the version of this document from 6 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) with respect to services provided by Auditors to public companies and SEC licensees (hereinafter referred to as “Auditee firms”).2. Scope and Application
These guidelines shall apply to auditors of Auditee firms.3. Requirements for auditors
(1) An Auditor of Auditee firm shall:(a) be a member of the Institute of Chartered Accountants, (Ghana) under the Chartered Accountants Act, 1963 (Act 170) and also hold a practice certificate issued under Act 170;(b) not be disqualified under the Companies Act, 2019 (Act 992);(c) not be disqualified under the Securities Industry Act, 2016 (Act 929)(d) be registered before…Read the Full Legislation on judy.legal
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