By Collins Sarkodieh 
The High Court has rejected a bid by Kwabena Adu-Boahene’s legal team to introduce email communications and pension receipts as evidence in the National Signals Bureau (NSB) trial. The court ruled that these documents were irrelevant to the specific charges of misappropriating GH¢49 million meant for cybersecurity software.
The ongoing trial involves allegations that government funds were moved through a network of companies to Advantage Solutions Limited. The prosecution claims these funds were used to purchase high-end properties in Accra, Kumasi, and London. The defence, led by Samuel Atta Akyea, attempted to use the documents to prove that the company was a legitimate business entity rather than a “criminal enterprise”.
However, the Deputy Attorney-General, Justice Srem-Sai, successfully argued that the emails—dated August 2024—were sent four years after the disputed transactions and held no probative value for the current charges. This ruling maintains the court’s focus on the initial movement of GH¢49 million and the alleged acquisition of luxury assets.
Why did the court reject the email evidence in the NSB trial?
The court rejected the email evidence because the communications took place in August 2024, nearly four years after the transactions central to the criminal charges. The prosecution argued, and the court agreed, that there was no logical or legal connection between these recent emails and the alleged misappropriation of software funds in 2020.
Justice Srem-Sai invoked Section 52 of the Evidence Act, which allows a judge to exclude evidence if its value is outweighed by the risk of wasting time or confusing the issues. While the defence argued that the emails proved the company was a legitimate ongoing business, the court found this point irrelevant to whether or not GH¢49 million was stolen years prior.
The ruling highlights the judiciary’s strict adherence to “relevance” in high-profile financial crime cases. By barring these documents, the court prevents the trial from being diverted by the current legitimate activities of a company if its past origins are alleged to be fraudulent.
What are the charges against Kwabena Adu-Boahene and Advantage Solutions?
Kwabena Adu-Boahene, his wife Angela Boateng, and their company, Advantage Solutions Limited, face trial for the alleged misappropriation of GH¢49 million. The prosecution claims this money was specifically earmarked for the purchase of critical government cybersecurity software.
The state’s case is built on the theory that the funds did not go toward software but were instead layered through multiple companies. According to the summary of facts, the final destination of these funds was Advantage Solutions Limited, which allegedly converted the money into real estate holdings.
These properties are reportedly located in prime areas of Accra, Kumasi, and even international locations like London. The trial aims to determine if the state’s cybersecurity budget was essentially used as a private piggy bank for luxury property acquisitions.
How did the defence attempt to use pension receipts as evidence?
The defence attempted to tender pension payment receipts to demonstrate that Advantage Solutions Limited was a credible employer fulfilling its statutory obligations. Attorney Samuel Atta Akyea argued that a “criminal enterprise” would not be making legitimate pension contributions for staff.
Just as with the emails, the Deputy Attorney-General raised an objection based on relevance. The prosecution’s stance is that paying pensions does not excuse or disprove the initial alleged theft of GH¢49 million. A company can be “operational” and still be used as a vehicle for money laundering or misappropriation.
The court’s second rejection of the day forced the defence to abandon this line of evidence. They subsequently moved on to other lines of questioning during the cross-examination of the third prosecution witness on May 12, 2026.
Factual Insights into the National Signals Bureau Trial:
- Financial Scale: The trial focuses on the alleged misappropriation of GH¢49 million intended for national security software.
- Timeline of Evidence: The rejected emails were dated August 2024, whereas the alleged crimes occurred roughly four years earlier.
- Key Entities: The primary corporate entity under scrutiny is Advantage Solutions Limited.
- International Scope: The prosecution has tracked the alleged diverted funds to property acquisitions in London, Accra, and Kumasi.
- Legal Framework: The court utilized Section 52 of the Evidence Act to weigh the probative value of the proposed defence documents.
- Next Steps: The cross-examination of the third prosecution witness is scheduled to continue on Wednesday, May 13, 2026.
What is the role of the National Signals Bureau (NSB) in Ghana?
The National Signals Bureau (NSB) is a critical state intelligence agency responsible for electronic communications security and cybersecurity infrastructure. Because the agency handles sensitive national data, the GH¢49 million budget for software was intended to bolster Ghana’s defense against cyber threats.
When funds for such an agency are allegedly diverted, it is viewed not just as a financial crime, but as a potential threat to national security. This explains the high-level involvement of the Deputy Attorney-General and the specialized division of the High Court.
The trial’s outcome will likely have a major impact on how procurement for intelligence agencies is monitored in the future. For now, the court remains focused on the paper trail of the GH¢49 million to see if it truly ended up in high-end kitchens and living rooms instead of secure server rooms.
The High Court’s decision to block the admission of late-dated emails and pension receipts has narrowed the defence’s options for proving “business legitimacy”. By sticking to the timeline of the alleged 2020 transactions, the court is keeping the trial focused on the core accusations of misappropriation and property laundering.
As the cross-examination resumes on May 13, the legal battle will likely intensify over the specific movements of the GH¢49 million. For Kwabena Adu-Boahene and his co-accused, the challenge remains to explain how cybersecurity funds reached their company’s accounts without violating the law.
Also Read: Kwabena Adu-Boahene Trial: Uncovering the GH¢49.1 Million Transfer Scandal