QAM Form Re-categorization

FORM F002 - 2026 FIRM REPROFILING AND RECATEGORIZATION FORM

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Dear Practitioner,

Kindly read the following carefully before completing the 2026 Firm re-profiling and re-categorisation form  

1. Completion of this form is mandatory for all firms.  

2. After completing and submitting the form you will receive an email (in the primary email address you indicated on the form)  

3. The email will indicate your Firm's category and the applicable fee and serves as invoice to be used to pay your firm's licence renewal fees for 2026.  

4. Please note that the deadline for submission of the completed form is 31 December 2025.

5. Note that failure to meet the 31 December deadline will result in your firm's licence not being renewed.

Please Provide Your Practice Firm Details

Name of Firm*

Date of Incorporation*

Firm's Licensed Number*

Firm's Tax Payer Identification Number (TIN)*

Firm's Physical Locational Address (if changed)

Postal Address (if changed)

Firm's Digital/GPS Address (if changed)*

Firm's Email Address (Primary for receipt of invoice)*

Firm's Email Address (Secondary)

Firm Website Address (if any)

Firm's Active Telephone numbers: mobile*

Firm's Active telephone numbers: landline (where applicable)

Does the Firm have a Branch?*

Yes

If yes, please provide branch's postal, physical and digital/GPS address*

Does the Firm has international affiliation/collaboration?*

Yes

If yes, please provide name of affiliate, country of residence, key contact*

Attach a scanned copy of the firm's valid Tax clearance certificate (TCC) to renew your firm's licence*

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Attach a scanned copy of a valid Tax clearance certificate (TCC) to renew you individual practise licence*

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Attach a current copy of the firm's Professional Indemnity insurance (PII)*

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DETAILS OF MANAGING PRACTITIONER / PARTNERS

Name of Managing Practitioner / Managing Partner*

Email of Managing Practitioner / Managing Partner (if changed)

Telephone Number of Managing Practitioner / Managing Partner (if changed)

Number of other partners where applicable

Name of Partner 1

Email Address Partner 1

Phone Number Partner 1

Percentage Shareholding

Name of Partner 2

Email Address Partner 2

Phone Number Partner 2

Percentage Shareholding

Name of Partner 3

Email Address Partner 3

Phone Number Partner 3

Percentage Shareholding

Name of Partner 4

Email Address Partner 4

Phone Number Partner 4

Percentage Shareholding

Name of Partner 5

Email Address Partner 5

Phone Number Partner 5

Percentage Shareholding

Please attach details of other partners if there are more

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Is any of the partners a Politically Exposed Person (PEP)?*

Yes

If yes, please indicate the name of the partner

Is any of the partner's directors of another company?

Yes

If yes, please indicate the name of the partner

Please attach details of other partners if there are more

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STAFFING

Total Number of Staff*

Number of Qualified Staff*

Number of Non-Qualified Staff*

Number of Permanent Staff*

Number of Non-Permanent Staff*

EARNINGS PROFILE

Total Number of Clients*

Number of Audit Client*

Number of Non-Audit Clients*

Number of Public Interest Entity (PIE) Clients (Per ICAG's Definition)*

Number of Regulated Clients*

Number of Listed Clients*

Do any of your clients have Politically Exposed Persons (PEP) as a director or shareholder?

If yes, please indicate the name of the client(s)

Total Actual Firm Income/Revenue for 2024*

Total Actual Audit Income for 2024 GHS*

Total Actual Non-Audit Income for 2024 GHS*

Estimated Total Firm Income/Revenue for 2025 (estimated as firm has not has not prepared it financials for 2025)*

Estimated Audit Income for 2025 GHS*

Estimated Non-Audit Income for 2025 GHS*

Annual Turnover*

Category*

Fee*

Firm's Anti-Money Laundering and Combating the Financing of Terrorism and Proliferation (AML/CFT&P) Details:

Name of Anti-Money Laundering Reporting Officer (AMLRO)*

Date appointed*

Date employed in the firm*

Does the firm has Anti-Money Laundering (AML) Policy*

Yes

Does the firm have the policy to develop and implement effective risk-based AML/CFT&P compilance programs that enable adequate indentification, monitoring, and reporting of suspicious activities to the financial Intelligence Centre (FIC)*

Yes

Did the firm provide any of the AML/CFT & P regulated services (i.e. Accountant and Trust of Company Service Provider) mentioned in the AML Framework?*

Yes

Attach a copy of the AML policy

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If your answer to the question above is "Yes", please indicate the AML/CFT regulated services performed by the firm: (Accountant / Trust or Company Service Provider / Both) (Please specify, tick all that apply)

Tick all that apply

The buying and selling of real estate

Buying and selling of business entities

The managing of client money, securities or other assets

The opening or managment of bank, savings or securities accounts

The organisation of contributions necessary for the creation, operation or

Creating, operating or management of companies, trusts etc

Acting as a formation agent of legal persons

Acting as a director or secretary of a company, a partner of a partnership

Acting as a trustee of an express trust or performing the equivalent function of a client

Arranging for another person to act as a trustee of an express trust or perform the equivalent function for client

Acting as a nominee

Acting as a nominee shareholder for another person

Arranging for another person to act as a nominee shareholder for another person

Providing a registered office, business address or accomodation, correspondence or administrative address for a company, partnership or trust

Any Revelant Significant Change in the Practice (change in location, partnership structure, inactive/resigned/joined partners etc. Attach relevant document(s) where aaplicable e.g. new Regustrar of Companies documentation where owership has changed)

Declaration*

I declare that the information provided above is true and complete to the best of my knowledge

Any misrepresentation will be referred to the Disciplinary Committee of Council for the appropriate disciplinary measures to be taken against the firm and it partners

Attach Documentary Evidence of Change Where Appropirate

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Consent of Disclosure of Firm Information

I hereby agree and consent to the Institute of Chartered Accountants,
Ghana to disclose or to provide my information to the public as a firm
engaged in the Public Practice of Accountancy. I further agree that any
duplication and any copy, photocopy, electronic data, or facsimile, which
have been made as a copy from this original consent declaration using
photocopying, image scanning, or recording in whatever forms shall be
deemed as evidence of my consent with the same effect as its original.
In compliance with the International Federation of Accountants (IFAC)
Statement of Members Obligations (SMO) 1 and 6, I will avail my firm at all times, for ICAG’s Quality Assurance Inspection reviews.

Signed (Initials):*

Designation: (Managing Partner/Managing Practitioner)*

Name:*

Date:*

2026 FIRMS RE-PROFILING AND RE-CATEGORISATION FORM

FORM F002 - 2026 FIRM REPROFILING AND RECATEGORIZATION FORM

Please Provide Your Practice Firm Details

DETAILS OF MANAGING PRACTITIONER / PARTNERS

STAFFING

EARNINGS PROFILE

Consent of Disclosure of Firm Information

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