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GAE 2012 Ghana Country Characteristics of Ghana Total population (millions) 25.1 (N/A) GDP per capita (USD) Business language Legal system Economic position 3,300 (2012) (ranked 173 in the world) English Mixed Factor driven Regional affiliations Commonwealth, OAS (observer), UNCTAD Accountancy Profession in Ghana Institute of Chartered Accountants Ghana (ICAGH) IFAC membership Full member Affiliations Pan African Federation of Accountants (PAFA), Association of Accountancy Bodies of West Africa (ABWA) Part I (2006), part II (2007), part III 2013) IFAC compliance information Qualification Chartered Accountant (CA) Address P. O. Box 4268, Accra, Ghana Tel: 666954/5; 669591/2 Fax: 669594 [email protected], www.icagh.com (English) Recognition There are no recognition agreements for accountants from Ghana with comparable qualifications in other countries. Accountancy Education in Ghana Candidates for ICAG membership have to complete a program of professional accountancy education, complete practical experience requirements and pass final examinations. ICAG’s education system incorporates all the requirements of the International Education Standards (IES). ICAG’s MCPD has also been reviewed in line with the requirements of IES 7, Continuing Professional Development. The Institute is in the course of further enhancing its education system to benchmark that of ICAEW. Characteristics of Accountancy Education Certification Requirements Program of professional accountancy education Practical experience requirement Final assessment of professional capabilities CPD Providers of Professional Professional accountancy organization and universities Education Responsibility for Education Profession Requirements Licensing Requirements for Academic study and practical experience Auditors Compliance with International Education Standards Level of compliance with IES Adoption Implementation High High Personal Development High High Professional Accountancy Education High High Professional Development High High Competence for Audit Professional Sub-Pillar Scores - Ghana Personal Development 1,00 0,80 0,60 0,40 Competence for Audit Professionals 0,20 0,00 Professional Accountancy Education Professional Development Adoption Implementation