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Declaration of assets by public officers in Ghana case law.

2 passages from 1 case, grouped by point of law. Each passage is in the court's own words and links to the place in the judgment.

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Purpose of the requirement of prior declaration

The rationale is self-evident as it ensures that from the first day of holding public office, there is a record of the public officer’s financial position, creating a baseline for accountability. By requiring this declaration upfront, the Constitution seeks to foreclose the possibility that, public officers may acquire wealth illicitly immediately upon taking office and then include same in a later declaration as if it were part of their initial assets owned prior to assumption of office.

MENSAH THOMPSON & ASEPA VRS. ATTORNEY-GENERAL WRIT NO. J1/20/2023 [2026] SLR (SC) 24 · Supreme Court · 2026 · TANKO AMADU JSC

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Time for declaring assets and liabilities

Article 286(1)(a) of the Constitution stipulates that, a person who holds any of the specified public offices “shall submit to the Auditor-General a written declaration of all property or assets owned by, or liabilities owed by, him… before taking office” (emphasis added). The constitutional text is unambiguous, the declaration must precede the assumption of public office or, conversely, no person should assume such office without first declaring their assets and liabilities.

MENSAH THOMPSON & ASEPA VRS. ATTORNEY-GENERAL WRIT NO. J1/20/2023 [2026] SLR (SC) 24 · Supreme Court · 2026 · TANKO AMADU JSC

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