- The standards came into effect in July 2019
- All charities that operate overseas, including Basic Religious Charities must comply
- The standard covers how charities control their funds, goods and other resources
In July 2019, the external conduct standards for charities came into effect in Australia.
The standards govern how a registered charity must manage its activities and resources outside Australia. Charities, including those classified as Basic Religious Charities, must comply with the new standards.
Charities are required to take reasonable steps to ensure appropriate standards of behaviour, governance and oversight when undertaking activities or providing funding overseas.
The standard has been introduced to promote transparency and promote confidence that resources sent, or services provided overseas reach legitimate beneficiaries and are used for legitimate charitable purposes.
The Standards cover:
- How charities control their funds, goods and other resources
- The need for an annual review of overseas activities and record keeping
- Anti-fraud and anti-corruption guidelines
- Measures aimed at protecting vulnerable individuals
Charities are not required to submit information to the ACNC however must be able to provide evidence that they are meeting the standards if required.
For further information on the ACNC external conduct standards:Find out more
Not for profit reportingRead more
CA ANZ’s submission on the External conduct standards for charities registered with the Australian Charities and Not-for-profits Commission (ACNC)Read submission