This guidance note covers registered charities in England and Wales. Whilst principles of good governance transcend national borders, it is important to bear in mind the specific differences in charity legislation for those charities operating in Scotland, Northern Ireland, and elsewhere.
This document should provide sufficient detail to enable the reader to think about the governance arrangements within their own charity, and apply those aspects of good practice that are most appropriate. It is good practice for each charity to undertake a periodic review of their governance arrangements as the charity evolves, and where appropriate, amend policies, procedures, and its governing document1 to ensure that they remain fit for purpose and are structured in the most effective way to meet the charity objects and the environment in which it operates.