THE COMMISSIONER, CHRAJ vs INSTITUTE OF CHARTERED ACCOUTANTS [2014]DLHC16467

Date	2014-10-30
Suit No.	SUIT NO. HRCM 228/13
Citation No.	[2014]DLHC16467

HIS LORDSHIP JUSTICE KOFI ESSEL MENSAH

BEDE TUKU

NAA AFARLEY DADSON

JOYLEEN FAYORSEY MANTE

[2014]DLHC16467
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													<main id="main" class="content" style="min-height: 60rem" >THE
COMMISSIONER, CHRAJ<o:p></o:p>(APPLICANT)<o:p></o:p>vs.<o:p></o:p>&nbsp;INSTITUTE
OF CHARTERED ACCOUTANTS<o:p></o:p>(RESPONDENT)<o:p></o:p>&nbsp;[HIGH COURT, ACCRA]<o:p></o:p>&nbsp;<div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0cm 0cm 1pt;">

SUIT NO. HRCM 228/13&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;DATE:
30TH OCTOBER, 2014<o:p></o:p>

</div>COUNSEL:<o:p></o:p>BEDE TUKU FOR THE APPLICANT.<o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0cm 0cm 1pt;">

</div>CORAM<o:p></o:p>HIS LORDSHIP JUSTICE KOFI ESSEL MENSAH<o:p></o:p><div style="border-top-width: 1.5pt; border-top-color: windowtext; border-left: none; border-bottom-width: 1.5pt; border-bottom-color: windowtext; border-right: none; padding: 1pt 0cm;">

<p class="MsoNoSpacing" align="center" style="text-align:center;line-height:115%;
border:none;mso-border-top-alt:solid windowtext 1.5pt;mso-border-bottom-alt:
solid windowtext 1.5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 1.0pt 0cm">RULING<o:p></o:p>

</div>&nbsp;On 15th July, 1996, the applicant
received a complaint from the Association of International Accountants Ghana
Branch (AIA) (GH) against the respondent.&nbsp;
The complaint was made pursuant to article 218(c) of the Constitution
1992.&nbsp; The said article provides:<o:p></o:p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; “218.&nbsp; The functions of the Commission shall be
defined and prescribed by <o:p></o:p>Act of Parliament
and shall include the duty – <o:p></o:p>&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; to investigate complaints concerning
practices and <o:p></o:p>actions by
persons, private enterprises and other <o:p></o:p>Institutions where those complaints allege
violations of <o:p></o:p>Fundamental rights and, freedoms under this Constitution.”<o:p></o:p>&nbsp;Among other reliefs, the Association of
International Accountants Ghana Branch, the complainants, prayed the applicant
to compel the respondent to recognise them as qualified Accountants; and also
for respondent to recognise and admit the holders of Association of
International Accountants (AIA) professional qualification in Ghana into the
membership of the Institute of Chartered Accountants (Ghana) to enable them
freely practice their profession as members of a recognised Professional Body
and as fully fledged qualified Accountants without any restrictions whatsoever.<o:p></o:p>&nbsp;The respondent filed its response to the complaint
whereupon the applicant commenced thorough investigations into the matter.<o:p></o:p>&nbsp;After a long while, the applicant gave its decision
on 1st March, 2011.&nbsp; A copy of
the decision is exhibited as “CHRAJ 3”.&nbsp;
In the said decision, the applicant made the following findings:<o:p></o:p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; “The
Commission finds the conduct of ICAG as a gross infringement <o:p></o:p>on the economic rights of the Petitioners and same
should not be<o:p></o:p>countenanced.&nbsp;
There are similar Accounting bodies which have their<o:p></o:p>parent bodies in U. K.&nbsp; or elsewhere yet their members practice<o:p></o:p>acc</main>