Effective Date: 27/08/2026
Last Updated: 27/08/2026
These Terms and Conditions govern your access to and use of the Makers & Partners website, including its pages, publications, articles, reports, newsletters, downloadable materials, forms, portals and other online resources made available through the website.
By accessing, browsing or using this website, you acknowledge that you have read, understood and agreed to these Terms and Conditions.
If you do not agree with these Terms and Conditions, you should discontinue your use of the website.
2. DEFINITIONS
For purposes of these Terms:
Makers & Partners, MAP, we, us or our means Makers & Partners and, where applicable, its partners, employees, consultants, associates and authorised representatives.
Website means the official website operated by or on behalf of Makers & Partners, including any subdomains, client portals or online resources forming part of it.
User, you or your means any individual, company, organisation or other person accessing or using the website.
Content includes all text, reports, articles, publications, graphics, photographs, videos, presentations, templates, methodologies, software, tools, documents and other materials available on the website.
Professional Services means audit, assurance, tax, accounting, advisory, forensic, cybersecurity, consulting and other services provided by Makers & Partners under a separate engagement.
3. PURPOSE OF THE WEBSITE
The website is intended primarily to:
Unless expressly stated otherwise, information provided on the website is provided for general informational purposes only.
4. NO PROFESSIONAL ADVICE
Nothing contained on this website constitutes professional advice.
In particular, website content should not be treated as:
Professional conclusions frequently depend on the specific facts, documentation, industry, jurisdiction, transaction structure, applicable law and professional standards relevant to a particular situation.
You should therefore obtain appropriate professional advice before acting or refraining from acting on the basis of information available on this website.
Makers & Partners accepts no responsibility for decisions made solely on the basis of general website content.
5. NO CLIENT RELATIONSHIP
Your access to this website, downloading of materials, subscription to a newsletter, participation in a webinar, completion of a contact form or communication with Makers & Partners through the website does not create a client, adviser, auditor, accountant, consultant or other professional relationship between you and Makers & Partners.
A professional engagement arises only when:
Makers & Partners reserves the right to decline any proposed engagement.
6. PROFESSIONAL ENGAGEMENTS
Where Makers & Partners is formally engaged to provide professional services, the relevant engagement letter, proposal, contract or statement of work shall govern that engagement.
If there is any inconsistency between these website Terms and Conditions and the terms of a signed professional engagement, the terms of the professional engagement shall prevail in relation to that engagement.
These website Terms do not amend, replace or override an existing engagement letter.
7. AUDIT AND ASSURANCE INFORMATION
Any information relating to auditing, assurance, financial reporting standards, internal controls or accounting standards appearing on this website is general in nature.
An audit or assurance opinion can only be issued after completion of appropriate procedures in accordance with the applicable engagement terms, professional standards and regulatory requirements.
Nothing published on this website:
Professional audit and assurance work may also be subject to independence, ethical and conflict-of-interest requirements. Makers & Partners may therefore be unable to provide certain services to existing or prospective audit clients.
8. TAX INFORMATION
Tax information published on this website is provided for general educational and informational purposes.
Tax laws, administrative practices, filing requirements, rates, exemptions, interpretations and deadlines may change.
Information on this website should therefore not be relied upon as a substitute for advice based on the taxpayer's specific circumstances.
Makers & Partners does not guarantee that general tax information appearing on the website will remain current after its publication date.
Users remain responsible for obtaining appropriate tax advice and complying with applicable tax obligations and filing deadlines.
9. ADVISORY AND CONSULTING INFORMATION
Business, financial, governance, risk, strategy, ESG, sustainability, internal control and other advisory information available through the website represents general professional commentary and does not guarantee any particular business, financial, regulatory or operational result.
Any recommendations provided under a formal advisory engagement will depend on the agreed scope, information made available to us, assumptions used and circumstances existing at the relevant time.
10. FORENSIC AND INVESTIGATION SERVICES
Information concerning forensic accounting, investigations, fraud risk, asset tracing, litigation support or similar matters is provided for general informational purposes.
The website should not be used to submit:
If you wish to engage Makers & Partners for a confidential investigation or forensic assignment, contact the firm first so that an appropriate secure communication and evidence-transfer process can be established.
Submitting information through a general website form does not establish an investigator-client relationship and does not guarantee that the information will be treated as legally privileged.
11. CYBERSECURITY SERVICES AND INFORMATION
Cybersecurity information provided on the website is intended for general awareness and educational purposes.
Nothing available on the website constitutes:
Cybersecurity services that are subject to licensing, accreditation or other requirements under Ghanaian law shall be undertaken in accordance with those requirements.
Makers & Partners does not guarantee that implementing information or recommendations published on the website will prevent cyberattacks, security breaches, malware, fraud, data loss or other security incidents.
12. AUTHORISED CYBERSECURITY ACTIVITIES
You may not use the website, its infrastructure or any related system to perform or attempt:
without the prior written authorisation of Makers & Partners.
The fact that a security weakness may be discoverable does not constitute authorisation to exploit it.
13. DATA PROTECTION AND PRIVACY
Makers & Partners respects the privacy and protection of personal data.
Personal information collected through the website shall be handled in accordance with applicable Ghanaian data protection requirements and our Privacy Policy.
Our Privacy Policy should be read together with these Terms and Conditions and explains, among other matters:
Where cookies or similar technologies are used, additional information may be provided through our Cookie Policy or cookie-management tools.
14. INFORMATION SUBMITTED THROUGH THE WEBSITE
You are responsible for ensuring that information submitted through the website is accurate, lawful and appropriate.
You should not provide personal information belonging to another person unless you have an appropriate legal basis or authority to do so.
By submitting information to us, you represent that you are authorised to provide that information for the stated purpose.
15. CONFIDENTIALITY OF UNSOLICITED INFORMATION
You should not assume that information sent through a general contact form or unsolicited email will automatically be treated as confidential professional information.
Before sending commercially sensitive, privileged, forensic, cybersecurity or otherwise highly confidential information, you should first establish contact with an authorised representative of Makers & Partners.
Receipt of unsolicited information does not:
Where appropriate, we may delete or decline to review unsolicited confidential information.
16. CONFLICTS OF INTEREST AND INDEPENDENCE
Professional and regulatory obligations may require Makers & Partners to conduct conflict-of-interest, independence, client acceptance, anti-money laundering, reputational or other checks before accepting an engagement.
Contacting the firm does not guarantee that we are able to act for you.
Makers & Partners may decline or discontinue a proposed engagement where professional, ethical, legal, independence, conflict, competence, capacity or other considerations require it.
17. ELECTRONIC COMMUNICATIONS
When you communicate with us electronically, you acknowledge that electronic communications may be subject to:
Users should independently verify unusual requests, particularly those relating to payments, bank account changes, passwords, credentials or confidential information.
Makers & Partners will not be responsible for losses caused by a user's failure to take reasonable precautions in relation to fraudulent or impersonated electronic communications, to the extent permitted by law.
18. CLIENT PORTALS AND RESTRICTED AREAS
Certain areas of the website may be accessible only to authorised users.
Where login credentials are provided:
You are responsible for activities conducted through your account where those activities result from your failure to protect your credentials.
Makers & Partners may suspend or terminate access where misuse or a security concern is suspected.
19. ACCEPTABLE USE OF THE WEBSITE
You agree to use the website only for lawful purposes.
You must not:
20. AUTOMATED ACCESS, SCRAPING AND DATA MINING
Except with prior written permission, you may not use automated systems, robots, spiders, scraping technologies or similar methods to systematically extract, reproduce or compile website content.
Website content may not be used to create commercial databases, competing publications, artificial intelligence training datasets or substantially derivative commercial products without written authorisation from Makers & Partners.
Nothing in this clause restricts legitimate search-engine indexing carried out in accordance with generally accepted web protocols.
21. INTELLECTUAL PROPERTY RIGHTS
Unless otherwise stated, all intellectual property rights in the website and its original content belong to Makers & Partners or are used with permission from their respective owners.
This includes rights relating to:
All rights are reserved.
22. PERMITTED USE OF CONTENT
You may view, download or print reasonable extracts from publicly available website content for your personal, internal business, educational or non-commercial reference purposes, provided that:
Any other reproduction, commercial use, publication, redistribution, licensing, modification or creation of derivative material requires prior written permission.
23. TRADEMARKS AND BRANDING
The names, logos, trademarks, service marks and branding appearing on the website may not be used in a manner that suggests sponsorship, endorsement, partnership, affiliation or approval by Makers & Partners without written permission.
No person may create a website, social-media account, email address or communication that falsely represents itself as being operated or authorised by Makers & Partners.
24. PUBLICATIONS AND TECHNICAL MATERIALS
Professional publications and technical materials may reflect laws, professional standards, regulatory positions and market conditions existing on their publication date.
Such materials may become outdated as laws, standards, regulations and professional interpretations change.
Makers & Partners is under no obligation to update every previously published article, report, presentation or other material following a subsequent development.
Users should verify whether more recent guidance applies before relying on older material.
25. THIRD-PARTY CONTENT AND LINKS
The website may contain links to websites, publications or resources operated by third parties.
Such links are provided for convenience or informational purposes and do not necessarily represent an endorsement, approval or recommendation by Makers & Partners.
Makers & Partners does not control and is not responsible for:
Users access third-party websites at their own discretion.
26. WEBSITE AVAILABILITY
Makers & Partners seeks to maintain an accessible and functional website but does not guarantee uninterrupted or error-free access.
We may, without notice:
We shall not be responsible for loss resulting solely from temporary website unavailability, except where liability cannot lawfully be excluded.
27. WEBSITE SECURITY
Makers & Partners takes reasonable measures to protect its digital infrastructure.
However, no internet-based system can be guaranteed to be completely secure.
We do not warrant that the website will always be free from viruses, malware, vulnerabilities or other harmful components.
Users are responsible for maintaining appropriate security controls on their own devices, networks and systems.
28. DISCLAIMER OF WARRANTIES
To the fullest extent permitted by applicable law, the website and its content are provided on an as available and general information basis.
Makers & Partners makes no guarantee that:
Nothing in this clause limits any obligation that cannot lawfully be excluded.
29. LIMITATION OF LIABILITY
To the fullest extent permitted by law, Makers & Partners, its partners, employees, consultants, agents and representatives shall not be liable for indirect, incidental, consequential, special or similar losses resulting from the use of, or inability to use, the website.
This may include, where legally permissible:
Makers & Partners shall not be liable for loss arising from reliance on general website content where the user has not obtained professional advice appropriate to the user's specific circumstances.
Nothing in these Terms excludes or restricts liability to the extent that such liability cannot lawfully be excluded or restricted.
This limitation applies only to use of the website. Liability relating to a formal professional engagement shall be governed by the applicable engagement letter or contract.
30. INDEMNITY FOR MISUSE
To the extent permitted by law, you agree to indemnify Makers & Partners against reasonable losses, liabilities, claims and expenses arising directly from:
31. EMPLOYMENT AND RECRUITMENT INFORMATION
Job vacancies, internship opportunities or career information published on the website do not constitute an offer of employment.
Submission of an application does not guarantee:
Makers & Partners may verify information supplied by candidates, subject to applicable law and appropriate authorisation.
Candidate personal information shall be handled in accordance with applicable privacy and data protection requirements.
32. EVENTS, WEBINARS AND TRAINING
Registration for training, webinars, conferences or professional events may be subject to additional event-specific terms relating to:
Where event-specific terms conflict with these general Terms, the event-specific terms shall govern the particular event.
Attendance at a training programme does not itself create a professional advisory relationship.
33. MARKETING COMMUNICATIONS
Where permitted by applicable law, users may choose to receive newsletters, technical updates, event information and other professional communications from Makers & Partners.
Where applicable, recipients may withdraw or modify their marketing preferences using the unsubscribe mechanism provided or by contacting us.
Administrative or engagement-related communications may continue where necessary notwithstanding withdrawal from marketing communications.
34. FRAUDULENT REPRESENTATION OF MAKERS & PARTNERS
Users should exercise caution regarding persons claiming to represent Makers & Partners.
Official instructions relating to significant financial transactions, changes to bank details or requests for sensitive information should be independently verified using established contact information.
Makers & Partners will not accept responsibility for third parties fraudulently impersonating the firm where the communication did not originate from or was not authorised by Makers & Partners, except to the extent required by law.
Suspected impersonation or fraudulent use of the Makers & Partners name should be reported to:
Email: info@makersandpartners.com
Telephone: +233 50 397 5679
35. COMPLIANCE WITH LAW
Users must use the website in accordance with applicable laws and regulations.
These Terms should be interpreted consistently with applicable Ghanaian legislation, including, where relevant:
Reference to legislation in these Terms includes subsequent amendments, re-enactments and applicable subsidiary legislation.
36. PROFESSIONAL AND ETHICAL STANDARDS
Where relevant to an engagement, Makers & Partners carries out professional services subject to applicable professional, ethical and technical standards.
These may include standards and requirements issued, adopted or recognised by bodies such as:
The applicable standards depend on the nature and scope of the particular engagement.
37. CHANGES TO THESE TERMS
Makers & Partners may amend these Terms from time to time to reflect:
Updated Terms will be published on this page together with an updated revision date.
Your continued use of the website following publication of updated Terms constitutes acceptance of the revised Terms to the extent permitted by law.
Material changes may be communicated by additional means where appropriate.
38. SUSPENSION AND TERMINATION
Makers & Partners may restrict, suspend or terminate a user's access to the website or any restricted area where reasonably necessary for:
39. SEVERABILITY
If any provision of these Terms is held by a court or other competent authority to be unlawful, invalid or unenforceable, that provision shall be interpreted or limited to the minimum extent necessary to make it enforceable where possible.
The remaining provisions shall continue in effect.
40. NO WAIVER
A failure or delay by Makers & Partners to exercise a right under these Terms does not constitute a waiver of that right.
Any waiver must be expressly made by an authorised representative of Makers & Partners.
41. ASSIGNMENT
You may not transfer or assign rights or obligations arising under these Terms without the prior written consent of Makers & Partners.
Makers & Partners may transfer responsibility for operation of the website to a successor or related entity as part of a legitimate corporate or business restructuring, subject to applicable law.
42. ENTIRE AGREEMENT FOR WEBSITE USE
These Terms, together with our Privacy Policy, Cookie Policy and any terms specifically applicable to a particular online service, constitute the agreement governing general use of the website.
They do not replace any engagement letter or professional services agreement entered into separately with Makers & Partners.
43. GOVERNING LAW
These Terms and any dispute relating to the general use of this website shall be governed by and interpreted in accordance with the laws of the Republic of Ghana.
44. DISPUTE RESOLUTION
Where a dispute arises concerning use of the website, the parties should first attempt to resolve the matter through good-faith discussions.
If the dispute cannot reasonably be resolved, either party may refer the matter to a court of competent jurisdiction in the Republic of Ghana, unless another dispute-resolution procedure has been separately agreed in writing.
Disputes arising from a formal professional engagement shall be dealt with under the dispute-resolution provisions contained in the applicable engagement agreement.
45. CONTACT INFORMATION
Questions regarding these Terms and Conditions may be directed to:
Makers & Partners
GL-049-5460
N47 Nmatie Abonase Street, Tse Addo, La
Accra, Ghana
Telephone: +233 50 3975679
Email: info@makersandpartners.com
Website: www.makersandpartners.com
For privacy-related enquiries: Contact: dp@makersandpartners.com
For cybersecurity or suspected website-security incidents: Contact: cyber@makersandpartners.com
46. ACKNOWLEDGEMENT
By accessing or using the Makers & Partners website, you acknowledge that you have read and understood these Terms and Conditions and agree to be bound by them.
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