Ghana
Corporate Guide

Is there a requirement for a company to appoint an auditor in Ghana?

All companies operating in Ghana are required to appoint an auditor. Section 139 of Act 992 provides that the auditor may be a company, a body corporate or a partnership firm. The appointed auditor must accept or consent to the appointment in writing. This section also provides that an auditor can only hold office for a term of not more than six years and is eligible for appointment after a cooling-off period of not less than six years.