ICAG DIRECTIVES

Access ICAG technical directives, discussion papers, professional guidance and regulatory publications arranged by year.

Directive On Signing Audit Reports.

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Directive on the Definition of Public Interest Entities (PIEs)

Jan 2026
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Directive on Obstruction, Hindrance, Preventing or Failing to be Available for a Review

Jan 2026
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Directive on Consequences of Repeated and High Incidence of Thematic Findings

Jan 2026
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Directive on Compulsory Training for Members With Thematic Findings From Monitoring Review and Inspection

Jan 2026
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IAS 29 Hyperinflation — Volume 3

Jan 2026
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Ghana Domestic Debt Restructure Programme — Volume 5 (Eurobond)

Feb 2025
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IFRS Sustainability Disclosure Adoption Roadmap for Ghana

Mar 2024
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IAS 29 Hyperinflation — Volume 1

Nov 2023
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Ghana Domestic Debt Restructure Programme — Volume 4

Mar 2023
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Ghana Domestic Debt Restructure Programme — Volume 3 (T-Bills)

20 Jan 2023
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Ghana Domestic Debt Restructure Programme — Volume 2

13 Jan 2023
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Ghana Domestic Debt Restructure Programme — Volume 1

Dec 2022
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Published Guidance on ISA 810

22 Feb 2018
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Definition of PIEs — IFRS Publication

2 Aug 2017
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Adoption of IFRS for SMEs Publication

16 Nov 2015
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Audit Report Publication — ISA Adoption Published

20 Feb 2015
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IAS 29 Hyperinflation — Volume 2

Date not stated
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