The claim that a former Auditor-General, Professor Dua Agyeman, was banned from practicing as an accountant and an auditor became the subject of cross-examination when Professor Kwamena Ahwoi mounted the witness box to testify in a defamation case against Johnson Asiedu Nketia, the National Chairman of the National Democratic Congress (NDC).
Mr. Asiedu Nketia is facing a GH¢20 million defamation suit for claiming that Prof Agyeman generated fake audit reports resulting in him being sacked by the Institute of Chartered Accounts Ghana.
Context
Prof. Ahwoi is testifying in his capacity as a member of the Citizens Vetting Committee (CVC), the committee that Prof. Agyeman appeared before as a professional accountant and auditor in 1982.
In his evidence in chief, Prof Ahwoi said the CVC found out that a document presented by Prof Agyeman as being the audited account of his client was forged and fictitious, adding that at the time, the plaintiff [Prof Agyeman] did not challenge the findings of the committee.
“Subsequently, GICA [Ghana Institute of Chartered Accountants] acting pursuant to our report banned Plaintiff from practicing as an accountant and or auditor in Ghana and wrote to CVC to that effect,” he said in his witness statement.
Evidence
Under the cross-examination, counsel for the plaintiff, Gary Nimako Marfo asked Prof Ahwoi, whether as an individual with knowledge of legal education, he [Prof Ahwoi] brought any evidence to support his witness statement which asserted that the plaintiff was banned by the Ghana Institute of Chartered Accountants now Institute of Chartered Accountants Ghana (ICAG).
Prof Ahwoi, who appeared before the court in a stone blue coloured kaftan and his signature fedora hat, simply replied, “No”.
Asked whether he brought a copy of the published CVC report to the benefit of the court, the witness said he did not.
Rather, he explained that it was covered in the newspapers, making reference to February 25, and February 28 editions of the Daily Graphic in 1982.
Letter
Counsel further asked the witness whether he had the letter from GICA which banned the plaintiff.
In his response, Prof Ahwoi said at the end of the session with the plaintiff, the committee wrote to GICA explaining its finding of misconduct against the plaintiff.
Consequently, he said GICA wrote to the committee and the plaintiff to the effect that Prof Agyeman had been banned from practicing in Ghana.
“I do not have a copy of the letter here because the secretariat of the CVC seized to exist long ago and when I was writing my witness statement, I sent someone to the offices of ICAG to trace their copy of the letter but the person reported back that the institute did not keep correspondents of note than 25 years and as at the time I was writing it was 37 years after the incident as we sit today it’s 42 years,” he said.
Counsel further showed Prof Ahwoi a letter from ICAG which stated that the plaintiff had not been banned.
The letter dated October 15, 2018 was signed by Prof Kwame Adom-Frimpong.
Counsel asked the witness whether he could produce a letter from ICAG withdrawing the plaintiff’s license as a result of the CVC’s findings.
Prof Ahwoi replied in the negative and said in the absence of the document, other methods could be used to prove that adding: “There are living witnesses who are available to give evidence to corroborate the evidence I have given”.
Asiedu Nketia’s lawyers have indicated that they intend to subpoena Kojo Thompson and Oko Nikoi Dzanie, who were also members of the CVC.
The case has been adjourned to July 25, 2024.