- …that all registered charities must now review their governance procedures at least every three years?
This new statutory duty comes from the Charities Amendment Act 2023 and applied from 5 October 2023. - …that your first mandatory governance review must be completed by 5 October 2026?
The three‑year review cycle runs from the date the new duty took effect (5 October 2023), so your first review must be done on or before 5 October 2026, and then at least every three years after that. - …that you will be asked in your annual return whether you have reviewed your governance and when you did it?
Charities Services is adding a question to the annual return form requiring charities to confirm that a governance review has been done and to provide the review date. - …that Charities Services has a free governance checklist and resources you can use for your review?
They provide a governance resource sheet and checklist to help you check that your charity’s governance procedures are current and effective, along with links to policy templates. - …that good practice is to minute your governance review and any decisions arising from it?
Legal commentators recommend formally recording your governance reviews (and resulting actions) in board minutes or at a special meeting so you can demonstrate compliance if asked. - …that “governance procedures” are broader than just your constitution or trust deed?
Charities Services notes that the duty covers procedures set out in your rules “or elsewhere”, which can include board policies, delegations, and other governance documents.This means your review should look at how your board actually operates, not just what the founding document says.
Categories: Non-profit FAQs