Corporate governance review — charity / registered entity checklist
Charity governance sits across the ACNC framework, the founding Act (or constitution), fundraising laws, and DGR tax obligations. This checklist covers the 12 pillars most commonly tested on ACNC reviews.
This is a 12-step corporate governance review checklist for an Australian registered charity. It covers the six ACNC Governance Standards, External Conduct Standards, responsible person duties, DGR endorsement, fundraising licensing, and the Annual Information Statement. Use it as an annual board review.
The checklist
ACNC Governance Standard 1 — purposes and not-for-profit
Confirm the charitable purpose and the prohibition on distributing profits to members, with consistent constitution and practice.
Standard 2 — accountability to members
Confirm AGM, member information, and access to the constitution and governance policies.
Standard 3 — compliance with Australian laws
Review compliance with Australian laws carrying penalties (WHS, privacy, tax, fundraising). No systemic breaches.
Standard 4 — responsible persons suitability
Confirm all responsible persons are not disqualified (insolvency, fraud, ACNC-banned).
Standard 5 — responsible persons duties
Confirm responsible persons understand and comply with duties analogous to directors' duties — care and diligence, good faith, no conflicts.
Standard 6 — RSE safeguards
For charities working with vulnerable people, confirm safeguards against Registered Sex Offender involvement.
External Conduct Standards
For charities operating outside Australia, apply the four External Conduct Standards — activities, records, third parties, anti-fraud.
DGR endorsement and compliance
Confirm DGR category, gift fund requirements, and transition to charity registration if required.
Fundraising licensing across states
Confirm fundraising registration in each state of activity and compliance with reporting and appeal conditions.
Annual Information Statement (AIS)
Confirm AIS submitted within 6 months of year end. Align the financial report with AIS disclosures.
Conflict of interest register and related party
Review the conflict register, related party transactions, and board/CEO remuneration disclosures.
Governance policy stack
Audit the governance policy stack — risk, delegations, whistleblower, complaints, child safe, privacy, safeguarding.
When this checklist applies
Use this checklist as an annual board governance review — ideally shortly after AIS submission. For newly registered charities, run it within 6 months of registration.
Common pitfalls
- Overlapping obligations under founding Act + ACNC standards — treating one as sufficient
- Stale responsible person register — former directors still listed on the ACNC
- Gaps in fundraising licensing across the states the charity operates in
- DGR compliance drift after initial endorsement
- Weak child safe and safeguarding controls for vulnerable beneficiary charities
Run this checklist on a real matter
Quillio audits registered charity governance against the ACNC standards, drafts policy updates, and prepares the AIS submission. See /practice-areas/commercial-lawyers or start a free trial.
This checklist covers the ACNC-registered charity framework. Unregistered NFPs and public ancillary funds have different obligations.
Use this checklist on your matter.
Quillio can run this checklist on a specific NSW conveyancing matter — confirm each item, calculate adjustments, and generate the supporting documents. The free trial requires no credit card.
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