Governance review requirements
All registered charities are required to regularly review their governance procedures. This helps ensure governance arrangements still work well and support the charity's purpose.
Your charity must:
- Review its governance procedures at least every 3 years.
- Tell us when you have completed the review.
Reviewing your governance procedures
The governance review is self-directed. This means each charity decides how to carry out the review in a way that best fits its organisation.
You can scale the review to suit your charity’s size and complexity. For example:
- A simple board discussion for smaller charities.
- A structured review using a checklist or other tool.
- A more detailed process for larger or more complex organisations.
What matters is that the review carefully considers whether your governance arrangements are still working well.
Confirming completion of your governance review
You can confirm completion of your governance review when you complete your Annual Return or Update details form.
As part of this process, you need to:
- Confirm whether your charity has reviewed its governance procedures within the last 3 years.
- Provide the date the review was completed, if applicable.
If the review resulted in changes to your charity’s rules, you must also provide a copy of the amended rules.
You do not need to send us any other review records or supporting documents. However, you should keep these for your own records.
Governance checklist
Charities Services has a governance checklist to assist your review.
You do not have to use this checklist. You can use another tool or approach that suits your charity, or adapt the checklist to fit your needs.