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Asempa, Bediako & Co.

Corporate & Commercial

The Companies Act, 2019: what directors should keep in order

Asempa, Bediako & Co. · 15 September 2026 · 3 min read

Act 992 replaced the 1963 Code and introduced duties that many small companies still overlook. A short checklist for directors.

The Companies Act, 2019 (Act 992) replaced the Companies Act, 1963 (Act 179). Companies are registered and supervised by the Office of the Registrar of Companies. Several of the Act’s requirements apply to every company, however small.

Points to keep in order

  • Annual returns filed with the Registrar of Companies on time.
  • Up-to-date information on the company’s beneficial owners.
  • A company secretary who meets the qualifications the Act requires.
  • Registers of members and directors kept current, with changes notified to the Registrar.
  • Directors who understand their duties to act in good faith and in the interests of the company.

Where requirements have lapsed, they can usually be regularised. This note is general information and is not legal advice on any particular company.

This article is general information and is not legal advice. It reflects the law as understood on the date of publication.