ACNC Regulatory Focus 2026-27

23/09/2026

The Australian Charities and Not-for-profits Commission (ACNC) has confirmed its regulatory priorities for the 2026-27 period – governing documents and working effectively with partners. These two priority areas will guide ACNC’s enforcement and education activities over the coming year.

A charity’s governing document, such as its Constitution or Rules, are the foundational documents for charitable organisations. It defines its purpose, objectives, and governance framework.

This year ACNC is focusing on ensuring all charities have these documents in place, they are up to date, accurate and maintained. ACNC has identified risks flowing from this step, which can lead to misunderstandings, internal disputes, mission drift or and compliance issues.

The following steps are best practice and charities should adopt these to ensure ongoing compliance:

  • regularly review governing documents to ensure they remain current and fit for purpose
  • seek professional advice before making any amendments 
  • meet all notification requirements to ACNC, including notify the ACNC of any changes to governing documents
  • check if any additional State or Territory requirements apply beyond requirements set by ACNC.

The second focus area is ensuring charities are working effectively with partners. This includes collaborations with other corporate entities, charities, government bodies or service providers, and could include operating with overseas partners to strengthen service delivery and charitable activities.

ACNC has identified that these partnerships potentially carry significant risk, including conflicts of interest, fraud, corruption, and reduced transparency.

To navigate these challenges, the ACNC recommends the following strategies:

  • conduct thorough due diligence to identify suitable partners and assess potential risks before entering into partnerships
  • formalise partnerships through written agreements, seeking professional advice where necessary 
  • monitor and document the relationship to ensure accountability
  • establish clear policies for evaluating, renewing, or terminating partnerships.

Griffin Legal has extensive experience advising clients on governing documents and partnership arrangements. If you have any questions or need tailored advice, reach out to our team.

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