The roundtable was attended by charity organisations' chair of audit committee, or equivalent, as well as our own audit and assurance and risk experts in the not-for-profit sector. The conversation was held under Chatham House Rules, but we've collated a report summarising the responses to five key questions:
- How often do charity organisations review their reserves policy?
- What are the key factors in setting the reserves policy?
- How much is climate change a factor?
- What are the objectives of the investment policy?
- How are investments and reserves linked?
You can find out more about the general response to these topics, including our own perspectives, by reading our report on the roundtable.