A firm of Chartered Accountants and Chartered Tax Practitioners offering
audit and assurance, tax consultancy and business advisory services — and
explaining what the numbers mean while there is still time to act.
Computations, filings and the correspondence that follows them — including
GRA audits and objections. We write the position down before it is
challenged, not after.
Business advisory — Tema, Takoradi and the corridor between
We stay pastthe signature.
Systems reviews, working-capital work and the management information a
board can actually steer by — the part of the relationship that begins
once the opinion has been signed.
Ghanaian business has outgrown the compliance-only audit. Lenders want
evidence. Regulators want traceability. Boards want somebody who will say
the uncomfortable thing early, while it is still cheap to fix.
EA Associates Ghana is a firm of Chartered Accountants and Chartered Tax
Practitioners registered in Ghana under the Incorporated Private Partnership
Act, 1962 (Act 152) and authorised by the Institute of Chartered Accountants,
Ghana. Our aim is straightforward: provide quality guidance, build
relationships of trust, and stay close enough to your business to be useful
between year-ends.
Registered under the Incorporated Private Partnership Act, 1962 (Act 152)
Authorised by the Institute of Chartered Accountants, Ghana
Chartered Tax Practitioners — GRA positions prepared to be defended
Reporting under IFRS and IFRS for SMEs, audited to ISA
An engagement partner who stays on your file from planning to sign-off
02 — Services
Nine service lines. One engagement partner.
01
Audit & Assurance
Audits provide essential transparency and accountability, and are useful to businesses of all shapes and sizes. Conducted under International Standards on Auditing, with an opinion your lenders and regulators can rely on.
02
Accounting & Book-keeping
Our outsourced client accounting services save small and medium-sized businesses the cost and hassle of organising and supervising an in-house accounting team.
03
V.A.T. & Tax
Tax laws are complicated and ever-changing. Our Chartered Tax Practitioners keep you current on VAT, corporate tax, withholding and transfer pricing — filed on time and structured to survive a GRA review.
04
Payroll
Payroll is a critical business function, and carried out poorly it damages staff morale and creates problems with the Ghana Revenue Authority. We run it end to end: PAYE, SSNIT tiers 1 and 2, statutory returns and confidential payslips.
05
Budgets & Financial Statements
Budgeted financial statements setting out the expected financial results, position and cash flows of the business — the document your bank asks for, prepared so it holds up when they interrogate it.
06
Business Advisory
We help organisations work smarter and grow faster. We consult with our clients to build effective organisations, innovate and grow, reduce costs and manage the decisions that sit behind the numbers.
07
Internal Audit & Risk
Co-sourced internal audit functions, risk registers a board can actually use, and control testing on a rolling cycle rather than one anxious fortnight a year.
08
Transaction Advisory
Financial and tax due diligence, valuations and quality-of-earnings analysis for acquirers, funds and development partners entering the Ghanaian market.
09
Forensic & Investigations
Fraud investigation, asset tracing and expert reporting — discreet, evidenced, and fit to put in front of a court or a board.
03 — Substantive testing
We count what you actually own.
Year-end inventory counts, asset verification and cut-off testing on your
floor, not from a spreadsheet emailed to us in January. Where the records
allow it we test the full population rather than a sample.
Standard ISA 501Coverage Full population where data permitsAttendance Year-end & surprise counts
04 — Sectors
Where we go deep.
Sector knowledge is the difference between an audit that costs you a
quarter and one that closes on time. These are the industries where our
teams already know the regulator, the ledger and the failure modes.
Real Estate & ConstructionPercentage-of-completion
Hospitality & RetailCash controls · POS assurance
05 — Data-led audit
Every journal, not a lucky sample.
We extract straight from your ERP and test the whole ledger — duplicate
payments, weekend postings, round-sum journals, users posting outside their
own approval limits. Exceptions come back ranked, with the entries attached.
Systems SAP · Oracle · Sage · Tally · OdooMethod Full-population journal-entry testingOutput Ranked exception register
06 — Approach
Four phases. No surprises in week eleven.
I
Scope & risk assessment
We map the entity, the controls and the places a material misstatement could actually hide — before a single sample is drawn.
II
Interim fieldwork
Controls testing and walkthroughs early in the year, so year-end is confirmation rather than discovery.
III
Year-end & substantive testing
Data-led testing across the full population where the records allow it, with a weekly status note to your finance director.
IV
Opinion & management letter
An independent partner review, then a report your board can act on — findings ranked by what they will cost you if ignored.
07 — Reporting
A report your board can act on.
Not four hundred pages of restated policy. Findings ranked by what they will
cost you if ignored, each with an owner, a due date and the control that
failed — so the audit committee can work the list, not decode it.
Deliverable Opinion + management letterTurnaround Draft within 10 working days of clearanceReview Independent partner sign-off
0Partners, each on your file from planning to sign-off
0Combined partner experience in audit and tax
0Service lines under one engagement partner
0Sectors served across Ghanaian business
“To provide quality guidance, build relationships of trust, and develop
personal relationships with our clients.”
The firm's stated purpose
08 — People
Our partners.
Three partners, and the one who signs your opinion is the one who sat in the
planning meeting. Select a partner to read the full biography.
Emmanuel Oko Lamptey
Senior Partner — Auditor
Over twenty years as an auditor. ACCA and ICAG. Formerly internal auditor and
financial controller; worked with the Registrar General's Department on
liquidation, restructuring and reorganisation.
Our Senior Partner, Emmanuel Oko Lamptey has over 20 years of experience as an auditor.
He is a member of the Association of Chartered Certified Accountants (ACCA) and a member of the Institute of Chartered Accountants Ghana.
He has worked in many capacities as an internal auditor and a financial controller. He also worked with the Registrar General’s Department on liquidation, restructuring and reorganization.
He holds an MBA (Accounting) from the Central University of Ghana.
Full biography
Augustine Viduku
Partner — Chartered Tax Practitioner
More than ten years in audit, taxation and accountancy. Specialises in transfer
pricing documentation and reporting, tax health checks, refunds, compliance
and planning.
Augustine Viduku is a professional accountant and a partner in our firm, with more than 10 years of experience in audit, taxation and accountancy.
He completed his first degree at the University of Ghana, where he read B.A Economics with Mathematics. He is a Chartered Accountant and holds a master’s degree in Economics from the University of Cape Coast.
He is also a Chartered Tax Practitioner with the Chartered Institute of Taxation Ghana.
Augustine specialises in taxation, and has experience in transfer pricing documentation and reporting, tax health checks, tax refunds, compliance and tax planning.
Full biography
Racheal Bonsu
Partner — Chartered Accountant
Fifteen years in audit, formerly deputy manager at KPMG. Supervises engagements
across non-governmental organisations, banking and non-bank financial
institutions.
Racheal Bonsu is a Partner of our firm. She worked formerly in KPMG as deputy manager.
She is a Chartered Accountant and holds a Bachelor of Commerce degree from the University of Cape Coast. Racheal has 15 years of experience in audit.
While in KPMG she worked closely with engagement senior managers to assist the Audit partner to form an audit opinion. She has served as a supervisor on various audit engagements spanning several industries.
Her key areas of audit experience are in non-governmental organisations, banking and non-bank financial institutions.
The opinion is the start of the year, not the end of it. Quarterly check-ins,
a partner who answers the phone, and technical notes when the standards or
the tax rules move under you.
Contact Named partner, direct lineCadence Quarterly review callsCoverage Ghana, from Achimota
We take on a small number of trainees and qualified staff each year. If you
want to be handed a whole file rather than one section of one, and to sit in
the room when the findings are put to a client, this is the right size of firm.
ICAG and ACCA students — study leave and exam support
Qualified accountants for audit, tax and outsourced accounting
Semi-senior and senior audit staff with Ghanaian client experience
Speculative applications from strong candidates are always read
Send the scope, the year-end and the deadline. A partner will come back to
you with a fee range and a proposed timetable — no call-centre, no
junior triaging your enquiry.