ACNC’s 2026–27 focus areas & what Boards & CFOs should be across
28/08/2026
The Australian Charities and Not-for-profits Commission (ACNC) has set out where it will be looking this year, and both priorities land directly on the Board’s table.
The regulator has named two areas of focus for 2026–27, those being:
- your governing documents
- how you work with partners.
Neither is new territory for a well-run charity, but both are worth a proper look before the year gets away from you.
1. Governing documents
Your constitution, rules, or trust deed is the document everything else rests on, yet it’s often the one nobody has opened in years. The ACNC’s concern is that too many are out of date, no longer match how the organisation actually runs, or aren’t being followed in practice.
This matters most at the worst possible time, such as during a dispute, a leadership change, or a period of uncertainty, when the Board turns to the document only to find that it no longer meets the organisation’s needs. In some cases, this can even affect your registration.
If your charity has grown, taken on new services, changed its funding mix, or merged, there’s a fair chance the governing document hasn’t kept pace. The question for the Board is a simple one: does it still reflect how we operate today?
2. Working with partners
More charities are delivering services through partnerships, consortia, auspice arrangements, and shared services. These arrangements can help charities make the most of their resources and extend their reach. However, they can also create additional risks for the Board.
The ACNC expects charities to conduct appropriate due diligence before entering into a partnership, put the arrangement in writing, clearly define responsibilities, monitor partner performance, and establish how the arrangement will be reviewed or ended, if necessary.
The key point for Directors is that delegating an activity does not delegate accountability. The Board remains responsible for how the charity’s funds and resources are used.
How SW can help
Our not-for-profit team works with Boards and finance leaders across the sector. If it’s time to give your governing document a proper review, or tighten how you oversee partnerships and funding arrangements, we’re happy to talk it through. Get in touch with our NFP team.
