Standards

Every charity begins with a dream. A dream to change lives, to bring hope, to answer a call of duty. But alongside the dream, important questions often remain: “Are our trustees really guiding the ship?” “Do our accounts tell the full story?” “Are our staff protected and well equipped?” “And when donations—especially Zakat—are entrusted to us, can we prove they reach the people we promise?” These questions led to the creation of the DUA Governance Standards: four outcomes, eighteen criteria, four standard levels, and one clear framework— designed to help charities flourish with integrity. 1. Effective Leadership and Sound Governance Imagine a board of trustees that only meets when something goes wrong. Meetings are rushed, decisions unclear, and reports barely read. Now picture the same board gathering with purpose— reviewing management accounts, reflecting on impact, and setting direction with confidence. “The standards help trustees step into their rightful role, not as silent names on paper, but as guardians of mission and accountability.” 2. High-Level Financial Controls In some charities, funds blur together—donations, Zakat, Sadaqah— until no one can say with certainty where each pound went. The DUA Standards show a better way: robust banking and procurement controls, a clear accounting system, audited accounts submitted on time. “When finances are transparent and controlled, they stop being a burden and become a source of trust.” 3. Skilled and Supported People Behind every charity are people—passionate and committed. But passion needs structure. A strong finance voice in decision making. Qualified staff with fair contracts. A safe way to raise concerns. “When people feel secure and heard, trustees feel informed and the charity grows stronger than any single personality.” 4. Charitable Spending is Transparent and Well-Governed At the heart of every charity is service. Yet without care, even good intentions can drift. Zakat without policy. Partnerships without checks. Projects without feedback. The DUA Standards guide charities to pause and ask: “Is this spend aligned with our purpose? Are we acting on time, with transparency and care?” When the answer is yes, donors feel reassured, beneficiaries feel seen, and the mission shines. A Shared Transformation The story is not of one charity but of many. “Trustees who once felt overwhelmed now meet with clarity. Accounts that once confused now tell a clear story. Staff who once worried now feel valued. Donors who once doubted now trust.” This is the story of the DUA Governance Standards— not rules for their own sake, but a bridge between intention and impact. Take Your Next Step Join us to see these standards in action: – Online Seminar – October 2025 How to Read Charity Accounts – A Simple Guide for Non-Finance Trustees → Learn to spot risks, ask the right questions and see how the DUA Standards fit your charity. – In-Person Conference – Birmingham, November 2025 Governance in Practice: Building Financial Resilience for 2026 and Beyond → Network with trustees and executives, hear case studies, and explore a full DUA Financial Standard review. “Governance is not red tape—it’s the bridge between dream and delivery. Every charity deserves that bridge.” End – Author: Nasir Rafiq is a widely experienced Fellow Chartered Accountant (ICAEW) and a Charity Financial Governance Expert. He is the Managing Partner of Dua Governance, a Charity Governance specialist accountancy firm. Nasir has held many senior finance positions within the UK charity sector and continues to advise many charities on governance and leadership matters. Email: info@duagovernance.com Website: www.duagovernance.com

During the past decade the number of Muslim charities raising funds has increased. Smaller charities have become large and larger charities have become more complex. As the size and reach of charities increases, the need for better and robust financial governance significantly increases. It is only through this, donor monies can be protected and spent properly on charity projects the donors intended for. In addition to donors, the banks and the Charity Commission take financial governance and anti-money laundering risks very seriously as well. When things go wrong, interventions from both can have an effect of impairing charity operations significantly. Charity Commission interventions have sanctioned Trustees and CEOs and when Banks feel unfordable with financial governance they have closed bank accounts and / or stopped bank transfers to vital operations. What does good financial governance look like in a small or large charity? – this is where wrong questions can result in wrong answers – Trustees, managers and donors sometime fall prey to this. What does good financial governance look like in a small or large charity – this is where wrong questions can result in wrong answers – Trustees, Managers and Donors sometime fall for this. Low or no overheads does not mean good financial governance and neither does a good marketing pictorial report on beneficiaries nor a slick emotional video shown by a fundraiser. Donors have the right to ask questions as it is donor money at the end of the that becomes management salaries, admin costs and relief to beneficiaries. However, these questions must be the right ones to ensure charities prepare the right answers. The Dua Financial Governance Standards do exactly that – they provide a comprehensive and meaningful framework for the right questions and for charities a relevant standard through which they can demonstrate their governance. The Dua Financial Governance Standards does that – provides a comprehensive and meaningful framework for the right questions and for charities a relevant standard through which they can demonstrate their governance. There is lots of guidance already available online – the problem with much of this guidance is the lack of knowledge and experience how they should be applied. Not one size fits all. These various guides are often not tailored to the size or the charity risks. They often have an effect of identifying gaps the charity already knew existed. Dua Standards The Dua Standards helps charities demonstrate responsibility, create trust and transparency, and reduces risk of fraud, error & inefficiency. The standards focus on four clear outcomes: The Trustees are adequately involved and accountable. High level financial controls are in place. The staff and skill dealing with finance are suitable The charitable spend including Zakat spend is adequately controlled   The outcomes are matched to a total of 18 criteria tailored to four different income sizes of charities. This ensures the standards remain relevant to income size and underlying risks of the charity. Approach The approach to assessing compliance to the standard is designed to also produce / recommend credible action plans where gaps are noted. These action plans help those charged with governance to steer the management and charity in the right direction. The result is an improved and enhanced financial governance that protects donor monies and makes the monies reach and travel further for the charity beneficiaries worldwide. Next steps Email the team at Dua Governance info@duagovernance.com for further information and timings for an independent professional review. This will include a certification with a credible action plan for any gaps identified.