Powers of attorney in Ghana: a practical guide

What a power of attorney is

A power of attorney is a written instrument by which one person, the donor, authorises another, the donee (or attorney), to act on the donor's behalf. In Ghana the principal statute is the Powers of Attorney Act, 1998 (Act 549).

A power may be general, covering the donor's affairs broadly, or special (limited), covering a defined matter such as managing a particular property, dealing with a bank account or completing a single transaction. Section 6 of Act 549 gives effect to a general power of attorney made in the form set out in the Schedule to the Act.

How it must be executed

Section 1 of Act 549 sets out the execution requirements:

• The instrument must be signed by the donor, or by a person authorised by the donor in the donor's presence (section 1(1)).
• Where the donor signs, one witness must be present and attest the instrument (section 1(2)).
• Where a person authorised by the donor signs, two witnesses must be present and attest it (section 1(3)).
• These requirements apply in addition to any other enactment on witnessing, including rules on execution by companies (section 1(4)).

When a power cannot be revoked at will

Generally, a donor may revoke a power of attorney. However, under section 2, a power given as security for a proprietary interest of the donee, or for an obligation owed to the donee, may be expressed to be irrevocable. While that interest or obligation remains undischarged, such a power is not revoked by the donor without the donee's consent, or by the donor's death, incapacity or bankruptcy (or, for a company, its winding up or dissolution).

Protection where a power has been revoked

Section 3 protects a donee who acts under a power without knowing that it has been revoked, and generally protects third persons who deal with the donee without knowledge of the revocation. A donee who knows the power has been revoked and still acts under it, to the donor's detriment, commits an offence.

How the donee signs

Under section 4, the donee may execute an instrument with the donee's own signature and, if authorised by the donor, do any other thing in the donee's own name. What is done is as effective as if done by the donor.

Before you sign

• Be specific. State exactly what the donee may do, and for how long. A narrowly drawn special power is often safer than a general one.
• Choose the donee carefully. The donee's acts bind you.
• Check the receiving institution's requirements. Depending on its use, a power of attorney may also need to be stamped or registered — for example, for land matters. Confirm with the relevant office before the donee acts.
• For use abroad. A power of attorney signed in Ghana for use in another country will usually need to be notarised and then legalised. See the article on using Ghanaian documents abroad.

This article is general information about the law and practice in Ghana as at October 2026. It is not legal advice. For advice on a particular matter, please consult a lawyer.