Investigative journalist Manasseh Azure Awuni has described the Court of Appeal's judgment acquitting and discharging former Microfinance and Small Loans Centre (MASLOC) Chief Executive Officer Sedina Tamakloe-Attionu as one that contains valuable lessons for investigators and prosecutors, but says he remains unconvinced by aspects of the court's reasoning.

Speaking on JoyNews' Newsfile on Saturday, August 1, Mr Awuni, whose work exposed MASLOC's dealings that led to the trial, said he had taken time to study both the Court of Appeal's judgment and the original High Court decision before arriving at his assessment.

"I had the opportunity to read the entire judgment, and I also read the initial judgment by the High Court and, together with the background, I will say there are instances that I agree with the Court of Appeal judgment," he said.

The investigative journalist acknowledged that the appellate court had identified weaknesses that should serve as important lessons for those involved in investigating and prosecuting complex financial crime cases.

"There are a number of loose ends. It will serve as lessons for investigators, prosecutors and even investigative journalists like myself," he noted.

Mr Awuni suggested that the judgment highlighted the importance of ensuring that investigations are thorough and that evidence presented in court is capable of withstanding legal scrutiny throughout the judicial process.

However, despite agreeing with portions of the appellate court's findings, he expressed reservations about what he described as the tone adopted in some sections of the judgment.

"But there have also been instances where I felt that the judgment was reading as if it was a defence of the accused or the appellant," he said.

He pointed specifically to the procurement-related issues at the centre of the case, arguing that, in his opinion, there remained sufficient legal basis for the court to uphold part of the High Court's findings.

"Especially the procurement issues, there could have been a way to hold on to that verdict," he added.

Mr Awuni's comments follow Thursday's Court of Appeal decision overturning Ms Tamakloe-Attionu's conviction and 10-year prison sentence.

In a unanimous judgment, the appellate court held that the prosecution had failed to prove its case beyond reasonable doubt, setting aside the convictions entered against the former MASLOC Chief Executive by the High Court.

The appeal challenged both the merits of the conviction and the legality of Ms Tamakloe-Attionu's trial and sentencing in absentia. Her lawyers had argued that the charges were fundamentally defective and that the prosecution had failed to establish the offences beyond reasonable doubt.

Ms Tamakloe-Attionu was extradited from the United States to Ghana on June 9, 2026, after years outside the country. She began serving her 10-year prison sentence at the Nsawam Medium Security Female Prison on June 24 before the Court of Appeal quashed the conviction just weeks later.

The ruling has generated widespread debate among legal practitioners, governance experts and anti-corruption advocates, with differing opinions emerging over whether the judgment reflects deficiencies in the prosecution's case or broader challenges within Ghana's criminal justice system.

For Mr Awuni, whose investigative work has contributed to several high-profile public interest cases over the years, the decision should not only be viewed through the lens of the outcome but also as an opportunity for investigators, prosecutors and journalists to strengthen the quality of evidence gathering and case preparation.

At the same time, he maintained that some aspects of the procurement allegations could, in his view, have justified preserving elements of the original verdict, underscoring his belief that the appellate court's reasoning on those issues remains open to debate.