Clarifying the Regulatory Boundaries Between GTEC and ICAG: A Matter of Law, Mandate, and Global Practice
Recent public discourse has raised questions about the relationship between the Ghana Tertiary Education Commission (GTEC) and the Institute of Chartered Accountants Ghana (ICAG). A careful examination of law, regulatory mandate, and international best practice makes one position clear: ICAG is not a tertiary institution and therefore does not fall under the regulatory authority of GTEC. Statutory Mandates Are Distinct GTEC is established under the Education Regulatory Bodies Act, 2020 (Act 1023) with a clearly defined mandate to regulate tertiary education institutions and academic programmes in Ghana. Its jurisdiction extends to universities, colleges of education, technical universities, and other institutions that award academic qualifications. ICAG, on the other hand, is a statutory professional body, established to train, examine, certify, and regulate chartered accountants for professional practice. It does not award university degrees, diplomas, or academic titles. Its certif...