Governance & Compliance

Introduction Cyber security is an essential responsibility for every Australian charity and not-for-profit (NFP) organisation. As prime targets for cybercrime, charities and NFPs are uniquely vulnerable due to their handling

Introduction Fraud is one of the most significant concerns for charities, posing a threat that extends beyond financial loss. These dishonest acts can severely damage an organisation’s reputation and erode

Introduction For any Australian charity, establishing and maintaining a clear charitable purpose is a fundamental legal requirement. This purpose, defined under the Charities Act 2013 (Cth), is not just a

Introduction For many charities, particularly those with or seeking Public Benevolent Institution (PBI) status, political advocacy is a vital tool for achieving their mission. However, this often leads to a

Introduction Safeguarding vulnerable people is a primary duty of care for every charity and a crucial part of its governance framework. This responsibility involves safeguarding the welfare and human rights

Introduction Engaging in a related party transaction is a common and often beneficial practice for a charity. However, these arrangements can introduce significant governance risks, such as real or perceived

Introduction For any Australian charity, preparing an annual financial report is a critical responsibility, forming a key part of its obligations to the Australian Charities and not-for-profits Commission (ACNC). A

Introduction For not-for-profit (NFP) organisations, maintaining financial compliance is fundamental to ensuring transparency and upholding public trust. Not-for-profits registered with the Australian Charities and Not-for-profits Commission (ACNC) are required to

Introduction For any Australian charity with a membership base, ensuring accountability to members is a core requirement under the ACNC Governance Standards. Governance Standard 2 is specifically designed to ensure

Introduction For any not-for-profit (NFP) organisation, managing charity reserves is a vital component of good governance, playing a critical role in ensuring long-term financial stability and sustainability. Despite their importance,