CHARTERED ACCOUNTANTS ACT - 1963 (ACT 170)

Section - 14 - General Disqualifications

No person shall be enrolled as a member of the Institute as a chartered accountant or be registered under section 13 of this Act as a practising accountant,

(a) unless he has,

(i) attained the age of twenty-one years,

(ii) paid the prescribed fees;

(b) if he has been,

(i) adjudged by a court of competent jurisdiction to be of unsound mind;

(ii) convicted by a court of competent jurisdiction whether in Ghana or elsewhere of any offence involving fraud or dishonesty;

(c) if, having been adjudged an insolvent or bankrupt, he has not been granted by a court of competent jurisdiction a certificate to the effect that his insolvency or bankruptcy has arisen wholly or partly from unavoidable losses or misfortunes;