What is a key purpose of accountability within charity governance codes?

• A. To restrict donor access to information.
• B. To ensure the board is transparent and answerable to stakeholders.
• C. To prevent any external audits.
• D. To place liability solely on staff.

Answer: (B)

Accountability in charity governance codes means the board is transparent and answerable to stakeholders, including donors, beneficiaries, regulators, and the public. It’s about showing how decisions are made, how funds are used, and how performance is monitored, with clear reporting and independent oversight to justify actions and hold the organisation to account. This openness helps build trust and demonstrates that resources are used effectively to pursue the charity’s mission. External audits and regular reporting are part of the mechanisms that support accountability, not something to be avoided, and responsibility isn’t placed solely on staff—the board has a governance role in ensuring proper stewardship.