Charities Governance Review

Created: June 17, 2026 at 2:58 PM | Updated: June 17, 2026 | By NZ Navigator Trust

All registered charities (under the Charities Act 2005) are required to review their governance procedures at least once every three years.

If you were a charity in October 2023 (when this requirement began), your charity must complete a governance review by October 2026, unless you’ve already done one within the last three years. 

What is involved in a governance review?

A governance review involves looking at:

  • your rules document (such as your constitution or trust deed) and
  • your key policies and procedures, for example:
    • financial management
    • conflicts of interest, and
    • how you manage staff and volunteers.

What needs to be checked?

The purpose of this review is to make sure your governance arrangements are:

  • still working well for your organisation
  • supporting your charitable purpose, and
  • helping you meet your legal responsibilities.

There is no prescribed format for the review. Your organisation can choose an approach that suits your size and circumstances.

For many organisations, a structured discussion at a board or committee meeting may be enough, provided it is meaningful and properly recorded.

Whatever method you use, be sure to:

  • complete the review
  • keep a record of the discussion and any decisions made, and
  • be prepared to confirm that the review has been carried out when you submit your annual return.

Charities Services have a downloadable governance review checklist that you can use as a discussion tool to talk about how well your charity is governed.

The checklist covers:

  • Purpose and direction
  • Roles and responsibilities
  • Board effectiveness and capability
  • Governing document
  • Decision making
  • Conflicts of interest
  • Financial oversight
  • Risk management
  • Policies
  • Transparancy and accountability
  • Legal and reporting obligations
  • Review and improvement
  • Next steps

Highlights of other 2023 and 2024 amendments to the Charities Act 2005 can be found in Charities Act changes - what you need to know.