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 certifications are professional qualifications, not tertiary academic credentials.

As such, ICAG’s activities fall outside the legal and functional scope of GTEC.

ICAG Certifications Are Not Subject to GTEC Accreditation

Because ICAG is not a tertiary institution, its certifications are neither accredited by GTEC nor required to be accredited by GTEC. Professional certifications derive their legitimacy from:

Enabling legislation
Professional standards
Regulatory recognition
Industry and international acceptance

They do not derive legitimacy from academic accreditation frameworks designed for higher education institutions.

Attempting to subject professional certifications to tertiary accreditation standards would amount to a category error—confusing academic regulation with professional regulation.

No Basis for Regulatory Conflict

From a governance and regulatory standpoint, ICAG should not be in a regulatory contest with GTEC, because the two institutions operate in parallel but separate domains. Regulatory conflict typically arises only when mandates overlap. In this case, they do not.

GTEC regulates institutions of learning.

ICAG regulates a profession.

Where mandates are clearly separated by law, institutional rivalry or regulatory overreach has no legal or policy foundation.

Leadership Titles Have No Impact on Certification Validity

Another point requiring clarification is the misconception that the designation or academic title of the Chief Executive Officer of ICAG could affect the recognition or standing of ICAG’s certifications. This assumption is legally and professionally unfounded. Professional certifications:

Are issued by institutions, not individuals
Derive authority from statute and professional mandate
Are unaffected by the academic or professional titles of administrative officers

Therefore, the designation of ICAG’s CEO has no recognition, accreditation, or validity impact on ICAG certifications whatsoever.

Global Practice Confirms This Separation

Internationally, professional accountancy bodies operate independently of tertiary education regulators:

In the UK, Association of Chartered Certified Accountants (ACCA) and Institute of Chartered Accountants in England and Wales (ICAEW) are not regulated by higher-education authorities.
In the US, the American Institute of Certified Public Accountants (AICPA) is not regulated by the Department of Education.
In Australia, CPA Australia and Chartered Accountants Australia and New Zealand operate outside tertiary education regulators.

In none of these jurisdictions do professional bodies engage in disputes with university regulators over certification authority—because their mandates are universally understood to be separate.

Conclusion

The matter is ultimately one of legal clarity and regulatory discipline. ICAG is not a tertiary institution. Its certifications are not academic qualifications. GTEC’s authority does not extend to professional bodies.

Any attempt to frame ICAG within the regulatory ambit of GTEC—or to link professional certification validity to leadership titles—misunderstands both the law and global professional governance norms.

Clear mandate separation protects institutional credibility, regulatory effectiveness, and professional integrity. Ghana’s regulatory ecosystem functions best when each body operates strictly within its lawful jurisdiction.

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