The Ghana Securities and Exchange Commission has issued guidelines governing sukuk offered in Ghana or listed on an approved securities exchange in the country. The framework establishes requirements for structuring and documenting issuances, regulatory supervision, issuer and originator obligations after issuance, and minimum operating and disclosure standards intended to protect sukuk holders. Issuances must comply with general non-interest finance principles and rulings approved by the Accounting and Auditing Organization for Islamic Financial Institutions, the Islamic Financial Services Board or another standard setter recognized by the commission. The commission may grant exemptions or variations for good cause where these do not undermine the relevant provisions, and it may require issuers to implement alternative measures.