Omanghana
The Ghana Court of Appeal has unanimously acquitted and discharged former Chief Executive Officer of the Microfinance and Small Loans Centre (MASLOC), Sedina Tamakloe-Attionu, overturning the 10-year prison sentence imposed on her in April 2024.
In its July 2026 decision, the appellate court set aside both the conviction and sentence after concluding that the prosecution had failed to establish its case beyond a reasonable doubt.
The court also raised concerns about the structure of the original 78 charges brought against the former MASLOC chief, describing them as fundamentally defective. It held that the trial process failed to adequately protect Tamakloe-Attionu’s constitutional right to be presumed innocent until proven guilty.
The ruling effectively nullifies the April 2024 judgment that found her guilty of offences including stealing, causing financial loss to the state, money laundering and the unauthorized commitment of public funds.
Tamakloe-Attionu had been sentenced to 10 years in prison following a trial conducted in her absence. She left Ghana for the United States in 2021 for what she described as medical treatment and did not return while the proceedings were underway.
The trial court subsequently continued the case in absentia after determining that the legal requirements for proceeding without the accused had been satisfied. She was later convicted and sentenced on several counts connected to her tenure at MASLOC.
Following her extradition to Ghana in June 2026, Tamakloe-Attionu was taken into custody and began serving the sentence. Her legal team, however, continued to challenge the conviction, arguing that the prosecution’s evidence did not meet the criminal standard required to sustain the charges.
The Court of Appeal agreed with key aspects of that argument. Its unanimous decision means that all three judges on the panel supported the reversal of the conviction.
The appellate judges reportedly found that the trial court had not properly evaluated whether the evidence presented by the prosecution established each element of the alleged offences. In criminal proceedings, prosecutors must prove every essential component of a charge beyond a reasonable doubt.
The court further determined that deficiencies in the framing of the 78 charges affected the fairness and legal sustainability of the case. A criminal charge must clearly identify the alleged offence and provide enough detail for an accused person to understand and respond to the allegations.
By acquitting and discharging Tamakloe-Attionu, the Court of Appeal did more than order a retrial or reduce her sentence. The ruling removed the conviction and released her from criminal liability under the judgment being challenged, subject to the outcome of any further appeal.
Attorney-General Godfred Yeboah Dame has announced that the state will immediately appeal the decision at the Supreme Court. The Attorney-General’s office is expected to challenge the Court of Appeal’s interpretation of the evidence, the validity of the charges and its conclusions about the presumption of innocence.
The announcement means the legal dispute may not be over. Ghana’s Supreme Court, as the country’s highest court, could affirm the acquittal, reverse the Court of Appeal’s ruling or issue other appropriate orders after examining the legal arguments.
An appeal does not automatically amount to a fresh finding of guilt. Until the Supreme Court rules otherwise, the Court of Appeal’s decision setting aside Tamakloe-Attionu’s conviction remains the operative judgment.
The case has attracted significant public and political attention because of Tamakloe-Attionu’s former position at MASLOC and the substantial number of charges originally filed against her.
Supporters of the former MASLOC chief have welcomed the ruling as a vindication of her longstanding claim that the prosecution failed to prove the allegations. Critics, however, have called for the Supreme Court to review the decision, arguing that cases involving public funds must be pursued to their full legal conclusion.
The development has also renewed debate over trials conducted in absentia, the framing of complex financial charges and the responsibility of prosecutors to present clear and compelling evidence in cases involving alleged financial loss to the state.
As the Attorney-General prepares to approach the Supreme Court, attention will turn to the full written judgment of the Court of Appeal. Its reasoning will be central to determining whether the state can successfully overturn the acquittal or whether Tamakloe-Attionu’s discharge will stand as the final outcome of the case.
Source: Omanghana
