This ICSA guidance note is aimed at trustees in England and Wales and can be adapted for any size of charity to reflect good practice for each organisation’s needs. This document, and others in the series, should provide sufficient detail for trustees, and others interested in governance, to think about the governance arrangements within their own charity, and apply those aspects of good practice that are most appropriate and proportionate.
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 the governing document to ensure that they remain fit for purpose and are structured in the most effective way to meet the charity’s objects and environment in which it operates.
The information in this document consolidates and expands upon the principles highlighted in the Charity Governance Code. The Code recommends that trustees ‘adopt and adhere to a suitable code of conduct that sets out expected standards of probity and behaviour’.