BY Daniel Bampoe
Just days after being extradited from the United States to begin serving a 10-year prison sentence in one of the most high-profile corruption cases, former Chief Executive Officer of the Microfinance and Small Loans Centre (MASLOC), Sedina Christine Tamakloe-Attionu, has launched a fresh legal battle to overturn her conviction.
The former MASLOC boss is asking the Court of Appeal to set aside the judgment delivered against her by an Accra High Court in April 2024, arguing that the charges brought against her were legally defective and that the proceedings violated her constitutional right to a fair trial.
The appeal adds a new twist to a case that has dominated Ghana’s anti-corruption discourse for years and has recently regained national attention following her extradition from the United States, the first such extradition from the U.S. to Ghana since 2009.
Court documents filed by her lawyers in February 2026 challenge both the conviction and sentence imposed by the High Court, where she was found guilty on multiple counts, including stealing, causing financial loss to the state, money laundering, improper payment of public funds and breaches of the public procurement laws.
According to the appeal, several of the charges failed to provide sufficient particulars and merely reproduced the wording of the criminal statutes without clearly explaining the specific acts she was alleged to have committed.
Her legal team argues that this violated Article 19(2)(d) of Ghana’s Constitution, which guarantees every accused person the right to be informed in detail of the nature of the charges brought against them.
The lawyers contend that because the charges lacked adequate particulars, the entire trial process was fundamentally flawed and should be overturned by the appellate court.
“This is an appeal against the judgment of the High Court delivered on April 16, 2024,” the filing states, insisting that both procedural and evidentiary shortcomings affected the fairness of the proceedings.
The appeal stems from a corruption case linked to Sedina Attionu’s tenure as Chief Executive Officer of MASLOC between 2013 and 2017 during the first administration of President John Dramani Mahama.
MASLOC was established to provide microfinance and small loans to vulnerable groups, entrepreneurs and small businesses as part of government’s poverty reduction and economic empowerment programmes.
However, investigations launched after the change of government resulted in criminal charges against Sedina Attionu and former MASLOC Chief Operating Officer Daniel Axim over the management and disbursement of public funds.
One of the central allegations involved a GH¢500,000 investment transaction with Obaatanpa Micro Finance Company Limited.
Prosecutors alleged that Sedina Attionu rejected a refund cheque and instead requested that the funds be paid in cash, which was subsequently delivered to her.
Her lawyers have strongly disputed that allegation, arguing that prosecutors failed to prove beyond reasonable doubt that she dishonestly appropriated the money for personal use.
The defence also challenges the authenticity of a key acknowledgement letter relied upon by the prosecution during the trial.
According to her legal team, the state failed to conclusively establish authorship of the document and therefore did not meet the burden of proof required in criminal proceedings.
Another aspect of the appeal concerns the withdrawal of more than GH¢1.8 million allegedly used for a nationwide sensitisation and monitoring programme.
The defence argues that prosecutors failed to call crucial witnesses, including programme beneficiaries and regional MASLOC officials, whose testimony could have assisted the court in determining how the funds were utilised.
Her lawyers contend that the absence of these witnesses created significant gaps in the prosecution’s case and deprived the court of important evidence.
The appeal also challenges findings relating to procurement-related charges involving the acquisition of vehicles.
According to the defence, no payments were made under the disputed contract during Sedina Attionu’s tenure at MASLOC.
Her legal team argues that the contract was later renegotiated by a subsequent management team and that payments were only made in 2018, more than a year after she had left office.
They therefore maintain that she cannot be held criminally liable for losses arising from transactions completed after her departure from the institution.
The appeal further references testimony from MASLOC’s former Head of Finance concerning ex gratia payments.
According to the defence, evidence presented during the trial showed that the payments were processed through established administrative procedures based on documentation received from the Office of the President and MASLOC’s Human Resources Department.
Her lawyers insist that these facts were not given sufficient consideration by the trial court before arriving at its verdict.
The latest legal challenge comes against the backdrop of her dramatic return to Ghana after years of legal proceedings in both Ghanaian and American courts.
In April 2024, an Accra High Court convicted Sedina Attionu in absentia and sentenced her to 10 years imprisonment with hard labour after finding her guilty on dozens of corruption-related offences.
The court proceeded with the trial after she failed to return to Ghana from the United States, where she had earlier been granted permission to travel for medical treatment.
Following her conviction, the Government of Ghana submitted an extradition request to the United States in July 2024.
After more than two years of legal proceedings, a U.S. federal court approved her extradition and she was returned to Ghana on June 9, 2026, where she was taken into custody by the Ghana Police Service and the Ghana Prisons Service.
Her extradition has since generated widespread public debate, particularly because the alleged offences occurred during President Mahama’s first administration while her return to serve the sentence has taken place during his second presidency.
The matter has also attracted controversy due to the differing circumstances of her co-convict, Daniel Axim.
Although Axim was convicted and sentenced to five years imprisonment by the same High Court, he was subsequently granted bail by the Supreme Court pending the determination of his appeal.
The development has led some members of the public to question why Sedina Attionu is expected to begin serving her sentence immediately while her co-accused remains free pending legal proceedings.
Others, however, argue that her years-long absence from Ghana and the fact that she was extradited after failing to return voluntarily distinguish her case from that of her co-convict.
The Court of Appeal will now be tasked with determining whether the conviction and sentence should stand, be overturned, or whether a retrial should be ordered.
Its decision could have major implications not only for Sedina Attionu personally but also for one of the most closely watched corruption cases in recent years.
