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Decision-making for trustees

Nikki Loan Partner | Audit & Accounts 28 March 2025

The Guidance CC27 Decision-making for charity trustees was updated in September 2024 to be more accessible and easier to use. It focusses on the seven key principles for trustees when making decisions for their charity.

Trustees must:

act within your powers (follow your charity’s governing document)
act in good faith and only in the interests of the charity (being open, fair and honest)
make sure you are sufficiently informed (including undertaking cost and risk assessments and taking professional advice if required)
take account of all relevant factors (options, costs, risks benefits, short- and long-term impact, reputation)
ignore any irrelevant factors (personal feelings)
manage conflicts of interest (personal interests)
make decisions that are within the range of decisions that a reasonable trustee body could make (give sufficient time to the decision taking into account guidance and specialist advice as necessary)

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About the author

Nikki Loan | Partner, Audit & Accounts

With over 30 years experience in the charity and not for profit sector, Nikki has provided audit services, accounting and governance support previously with PwC and Deloitte, where alongside her audit portfolio she led the technical update and charity accreditation training for the national charities and not for profit group.