The Court of Appeal has acquitted Sedina Tamakloe Attionu, former Chief Executive Officer (CEO) of the Microfinance and Small Loans Centre (MASLOC). This decision overturns her 10-year imprisonment sentence handed down in April 2024. The appellate court found the charge sheet used for her prosecution fundamentally defective, failing to meet constitutional requirements.
Enoch Deegbe, Tamakloe's lawyer, confirmed that the Court of Appeal based its unanimous decision primarily on this key argument. The defence had contended that the charges lacked sufficient details about the alleged offences. This violated Article 19(2)(d) of the 1992 Constitution, which guarantees an accused person the right to detailed information about charges.
This ruling underscores the importance of procedural correctness in Ghana's legal system, particularly in high-profile cases involving public officials. It reinforces previous Supreme Court and Court of Appeal decisions stating that defective particulars of offence are fatal to a conviction. Such defects cannot be rectified by subsequent evidence presented during trial.
Tamakloe served as MASLOC CEO from November 2013 to January 2017. She was convicted in absentia on April 16, 2024, on 78 counts including stealing and causing financial loss to the state. Her lawyers filed a Notice of Appeal on May 9, 2024, challenging the High Court's judgment.
The Court of Appeal's decision sets aside the April 2024 judgment by Justice Afia Serwaa Asare-Botwe. The appellate court concluded that the prosecution's case fell short of the legal standard required to sustain the convictions. This outcome raises questions about the thoroughness of initial investigations and charge formulations in state prosecutions.
Mr. Deegbe explained that while the defence presented three main grounds for appeal, the court focused solely on the defective charge sheet argument. He stated, "The court only read their conclusion, and they only dwelt on the first leg of our submission, which was the defective charge sheet." This indicates the critical weight the court placed on this procedural flaw.
Tamakloe was extradited from the United States on June 9, 2026, and has been in prison custody since her return. Her lawyer indicated he is yet to discuss potential civil action against the state with his client. Legal experts, like private legal practitioner Justice Abdullai, suggest Tamakloe could be entitled to compensation. This is because she won not only on a technical basis but also on the merits of the case.
Daniel Axim, Tamakloe's co-accused, remains on bail pending his own appeal. He was sentenced to five years' imprisonment. The Supreme Court granted him bail in the sum of GHS 500,000 with two sureties on January 14, 2026. Legal observers now suggest Axim may also be acquitted and discharged following this precedent-setting ruling. This case highlights the rigorous standards expected from prosecutors in Ghana's judicial system and the potential financial implications for the state in cases of wrongful prosecution.