The Essential Trustee: What Charity Trustees Need to Know

The Charity Commission has updated its Essential Trustee (CC3) guidance, which sets out the key duties and responsibilities of charity trustees in England and Wales. The latest update was published on 16 September 2026, reflecting changes to the Commission’s guidance on charity accounts.

For anyone sitting on a charity Board, CC3 is an important reminder that trustees hold ultimate responsibility for the governance, management and administration of their charity. Delegating operational responsibilities to staff does not remove the Board’s accountability.

The six key duties

The Charity Commission identifies six core duties. Trustees must:

• Ensure the charity is carrying out its purposes for the public benefit.

• Comply with the charity’s governing document and the law.

• Act in the charity’s best interests.

• Manage the charity’s resources responsibly.

• Act with reasonable care and skill.

• Ensure the charity is accountable.

Importantly, the guidance distinguishes between “must”, meaning a legal or regulatory requirement, and “should”, meaning good practice that the Charity Commission expects trustees to follow. Where trustees choose not to follow recommended good practice, the Commission expects them to be able to explain and justify their approach.

And where does safeguarding fit?

Safeguarding should not be viewed as an operational issue that sits solely with a safeguarding lead.

The guidance makes clear that trustees must avoid exposing a charity’s beneficiaries, assets or reputation to undue risk, put appropriate safeguards and procedures in place, and take reasonable steps to ensure these are followed. It also highlights additional restrictions for charities working with children or adults at risk.

For Boards, that means being able to demonstrate appropriate oversight, challenge and assurance around safeguarding, not simply knowing that a policy exists.

Useful questions for trustees include:

• What are our key safeguarding risks?

• How do we know our arrangements are working?

• What information reaches the Board?

• Are we learning from concerns and incidents?

• And are trustees sufficiently confident to provide effective scrutiny and challenge?

Effective safeguarding governance is ultimately about moving beyond compliance towards assurance.

Resources

Read the full Charity Commission Essential Trustee (CC3) guidance.