The Supreme Court has ruled that public officers must declare assets before taking office, stating that the current 6-month grace period is unconstitutional.
This is the court’s decision in a case filed by the Executive Director of the Alliance for Social Equity and Public Accountability (ASEPA).
Current Law
Ghana’s current asset declaration regime is regulated by Article 286 of the 1992 constitution and the Public Office Holders (Declaration of Assets and Disqualification) ACT 1997, (ACT 550).
Article 286 imposes a duty on public officers to declare their assets before taking office.
“286. OTHER PUBLIC APPOINTMENTS.
(1) A person who holds a public office mentioned in clause (5) of this article shall submit to
the Auditor-General a written declaration of all property or assets owned by, or liabilities
owed by, him whether directly or indirectly—
(a) within three months after the coming into force of this Constitution or before taking office,
as the case may be,”
Section 1(4) of ACT 550 however provides a 6 month period within which this provision must be complied.
“Section 1-Declaration of Assets and Liabilities by Public Office Holders
(1) A person who holds a public office mentioned in section 3 of this Act shall submit to the
Auditor-General a written declaration of—
(a) all properties or assets owned by him; and
(b) all liabilities owed by him; whether directly or indirectly.
(2) The declaration shall be made on the form provided in Schedule II to this Act.
(3) It shall be the responsibility of the officers required to make the declaration under this Act
to obtain the forms from the office of the Auditor-General.
(4) The declaration shall be made by the public officer—
(a) before taking office;
(b) at the end of every four years; and
(c) at the end of the term of his office and shall in any event be submitted not later than 6
months of the occurrence of any of the events specified in this subsection”.
Mr. Thompson, represented in court by Ismael Andani Abdulai, Esq of Renaissance Law Chambers urged the Supreme Court to declare that the 6 month grace period granted by Act 550 is contrary to law.
He urged the court to declare that persons holding public office who fail to submit a written declaration of assets before taking office are in breach of Ghana’s constitution.
He also urged the court to rule that the provision of Act 550 to the extent that it allows such 6 month grace period is contrary to law.
The Supreme Court in a 18th March 2026 judgment agreed with this proposition. The court has set March 25, 2026 to deliver its full reasoned judgment.
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