The squad includes several members of the team that represented Ghana at the 2026 FIFA World Cup in Canada, Mexico and the United States, alongside two debutants and a number of players returning to the national team.
Mohammed Kudus is among the headline inclusions after missing the World Cup through injury.
The Tottenham midfielder has recovered from the injury that kept him sidelined for seven months and returns to the Black Stars setup.
Accra Hearts of Oak goalkeeper Benjamin Asare retains his place after being part of Ghana's World Cup squad. He is joined by Lawrence Ati-Zigi and Joseph Anang in the goalkeeping department.
France-based defender Nathaniel Adjei also returns after almost a year away from the national team.
Jan Gyamerah of SV Elversberg and New York Red Bulls midfielder Ronald Donkor have received their first senior call-ups after impressing for their respective clubs.
Ibrahim Osman of Brighton and Hove Albion and Sassuolo midfielder Ibrahim Sulemana are also back in the squad.
Queiroz was retained as Ghana coach earlier this month after the Ghana Football Association agreed a new mandate with the Portuguese following the end of his initial contract, which covered the 2026 World Cup.
He guided Ghana to the Round of 32 at the tournament before the Black Stars were eliminated by Colombia.
The 2027 AFCON qualifiers will be Queiroz's first competitive assignments since being handed the new mandate.
Ghana are in Group C alongside the Ivory Coast, The Gambia and Somalia.
The Black Stars will open their qualifying campaign against the Ivory Coast on September 24 before facing The Gambia at the Accra Sports Stadium. The squad will then travel to Morocco for a friendly against the Atlas Lions at the Grand Stade de Tanger on October 4. The match is scheduled for a 19:00 kick-off Morocco time.
The Atlas Lions will face Gabon and Lesotho in their opening AFCON qualifiers before meeting Ghana in Tangier.
