October 2026 governance review deadline: is your charity ready?

A practical update for New Zealand charities

The key point

All registered charities are required to review their governance procedures at least once every three years. Charities Services explains that the review is intended to check whether a charity’s governance arrangements still work well and continue to support its charitable purpose.

For charities working towards the October 2026 deadline, this is a good time to put the review on the board agenda and agree how it will be completed. While the requirement is important, the review should be more than a compliance exercise. It is an opportunity to step back and check whether the way your organisation is governed is still right for the charity you are today.

Why does the review matter?

Many charities have grown, changed their activities, welcomed new trustees or officers, or introduced new ways of working since their governance documents and policies were first prepared. A governance review gives the board or committee an opportunity to check that responsibilities remain clear, decisions are properly made and recorded, key risks are understood, and the charity remains focused on its purpose.

The Charities Act requires the review to consider whether the charity’s governance procedures are fit for purpose, help the charity achieve its charitable purpose, and help it comply with the Act.

What does the review involve?

There is no single required format. Charities Services says the review is self-directed, so each charity can choose an approach that suits its size and complexity. This could be a board discussion for a smaller charity, a structured review using a checklist, or a more detailed process for a larger or more complex organisation.

The review may include the charity’s rules or governing documents, key policies and internal processes, financial management, conflicts of interest, risk management, health and safety, management of staff and volunteers, and record keeping. The focus should be on whether these arrangements remain current and useful in practice.

What should your charity keep?

Charities Services says charities can confirm completion of the review through their Annual Return or Update details form. The charity will be asked whether its governance procedures have been reviewed within the last three years and, if applicable, the date the review was completed.

You do not need to provide all review records or supporting documents to Charities Services, but you should keep them for your own records. If the review results in changes to your charity’s rules, the amended rules must also be provided.

Do not leave it until the last minute

A useful review takes time. The board or committee may need to gather its governing documents and policies, discuss what is working well, identify gaps, agree on practical improvements, and record the actions that follow.

Starting now gives your charity the chance to complete a meaningful review rather than simply ticking a box. Done well, the process can give trustees and officers greater clarity, confidence and control, while helping the organisation manage risk and stay focused on the impact it is there to make.

Common governance gaps charities discover

Many charities discover practical gaps such as:

• Their constitution or rules are out of date
• Policies have not been reviewed for several years
• Trustee roles and responsibilities are unclear
• There is no formal board or trustee induction process
• New trustees have not received governance training
• Conflict of interest registers are missing or incomplete
• Risk registers have not been created or maintained
• Financial reporting to the board is inconsistent or hard to understand
• Key decisions are not being clearly documented
• Compliance responsibilities have not been assigned
• Succession planning has not been considered
• Too much organisational knowledge sits with one person
• The board spends most of its time on operations rather than governance and strategy

These gaps do not necessarily mean the charity is being poorly run. Often, they develop gradually as the organisation grows, trustees change, or day-to-day operations become busier. The important thing is to identify where the gaps are, agree what needs to be strengthened, and record the actions the board will take.

The good news is that these issues are usually fixable once they are identified. A governance review gives the board a clear starting point and a practical action plan.

How TAEL can help

TAEL works with charities and not-for-profit organisations across accounting, reporting, governance and strategic planning. We understand the responsibilities placed on boards, staff and volunteers, and we keep the process practical, clear and manageable.

We can help your charity work through the governance review requirements, identify gaps, and turn the findings into practical actions. This may include reviewing governance documents and policies, clarifying trustee and officer responsibilities, setting up conflict of interest and risk registers, improving board financial reporting, documenting key decisions and processes, and creating a simple trustee induction process.

As part of this support, TAEL can help prepare practical governance tools, such as a risk register, conflict of interest register, board or trustee induction programme, governance calendar, trustee responsibilities checklist and improved board reporting templates. These tools help ensure the review does not just sit in the minutes, but results in clearer responsibilities, better records and stronger governance practices going forward.

TAEL can also provide governance and board training tailored to your organisation, so trustees have a clearer understanding of their role, what good governance looks like in practice, and how to ask the right questions around strategy, risk, financial performance and compliance.

If your charity needs support to complete the review, prepare your board, or document the next steps, talk to the TAEL team.