Regulation and legislation

ICAEW members who volunteer as charity trustees must complete training each year that is specific to those duties, under ICAEW's CPD regulations. The Charity Community provides you with many cost-free CPD options, including our annual CPD course for charity trustees. Find out what we cover on the 2024-25 course, where to find it and how this differs from our Trustee Training Modules.

ICAEW members in the charity sector bemoan the disproportionate impact of regulation on smaller charities, as they face tight funding and soaring demand for their services. We look at major areas of concern.

Regulation can feel like a jungle for small charities, especially if there are few (or no) staff members and it falls to the trustees to navigate governance challenges, seemingly on their own. We are here to help you find your way through the jungle.

Trustees may encounter situations where they believe it is in the charity’s best interests to make payments without a legal obligation to do so. In this article, we discuss what ex gratia payments are, relevant regulatory guidance and the expected changes to the ex gratia regime from the implementation of the Charities Act 2022.

Free tool to generate privacy notices for smaller charities.

ICAEW’s revised CPD regulations came into effect on 1 November 2023. Here’s some helpful information to get started.

This article provides a guide on how to navigate decision-making within charities. From understanding how the charity’s legal structure and governing document impact decision-making, to documenting decisions in compliance with charity regulation and law, this guide aims to equip you with the knowledge necessary to make informed and legally sound decisions.

Trustees can find themselves facing tough decisions, including when it comes to accepting donations. The Charity Commission for England and Wales has recently issued guidance to aid trustees in navigating these challenging situations.

All applicants will be asked as part of the registration process to declare whether the applicant organisation is linked to or has been established by a non-charitable organisation. A charity may establish or maintain a close relationship with connected non-charitable organisations but these links need to be appropriately managed, can result in significant risks and can, in certain instances, impact charitable status. This article considers connected entities and what applicants will need to consider when submitting their application.

The Charity Commission recently published a forward-looking strategy designed to steer the Commission's regulatory efforts over the next five years.