We wanted to share some updates on the Charity Governance Code for 2025! Following a period of consultation, the voluntary steering group released a new version of the Code on 3 November 2025. The sector has been using the Code in various forms since 2005, with previous updates in 2010, 2017 and 2020. The steering group includes a range of sector infrastructure bodies, with the Charity Commission observing.
It’s important to note that following the Code isn’t a regulatory requirement. The familiar “apply or explain” approach remains, meaning not every aspect will apply to every charity, particularly those with unique governance structures or smaller organisations. The Code should be viewed as a tool for continuous improvement, helping you strengthen governance over time.
Although voluntary, the overview highlights that following the Code’s principles can help reassure external stakeholders about your charity’s governance standards. Charities are still expected to briefly explain in their annual report how they apply the Code, and as charity auditors, we’re keen to support you with this.
Key updates
- Notable changes include the combining, splitting, and renaming of several principles:
- “Integrity” and “Openness and accountability” have been combined into “Ethics and culture.”
- “Decision making, risk and control” has been split into two principles: “Decision making” and “Managing resources and risks.”
- “Diversity” has been widened to become “Equality, diversity and inclusion.”
Other updates
- Each of the eight principles now includes clear indicators for “when you know it’s working.”
- There are new sections outlining expected behaviours for trustees and chairs.
- Each principle details suggested policies, processes, and practices, along with the types of evidence you should look for.
- There is no longer a separate Code for large and small charities; instead, it now includes references for large charities and those with staff.
Overall, the document is much easier to read and navigate. It’s clearly laid out, includes an updated principles graphic, and features plenty of white space and page breaks to improve accessibility.
We recommend reviewing when your organisation last considered the previous version of the Code, and if it’s been more than a year, scheduling a review within the next 12 months.
As well as ensuring your board reviews how it applies the Code from time to time, it’s also good practice to include it, along with the Charity Commission’s publication “The Essential Trustee”, in your trustee induction packs.
You can download the full Code document from the Code website. The steering group is also developing a new website for 2026, designed to make it easier for charities to explore and use the Code in a more interactive way.
We’ll be incorporating the changes and practical ways to use them into our upcoming webinars, so watch this space!