Ghana Parliament moves to appoint independent auditor for Auditor-General

The Parliament of Ghana has adopted an Ad Hoc Committee report recommending the appointment of an external auditor to examine the accounts of the Auditor-General’s Office. This decision, made during the first sitting following a recess on November 3, 2026, aims to enforce Article 187 of the 1992 Constitution.

Article 187 mandates that the accounts of the Auditor-General’s Office be audited and reported upon by an auditor appointed by Parliament. While the provision has existed since the beginning of the Fourth Republic, it has rarely been enforced. The Auditor-General’s Office is the primary body responsible for scrutinizing the financial records of all public institutions in Ghana, including ministries, departments, and state enterprises.

By subjecting the office to an independent audit, the move is intended to reinforce the oversight framework and ensure that the institution responsible for public financial accountability is itself subject to checks and balances. No specific individual or firm has been named for the role yet, and Parliament is expected to follow further steps to select an auditor in accordance with constitutional requirements.