CIOs: Technical update from the first 12 months – Kubernesis update seminars

BWB’s Alice Faure Walker will provide a guest presentation at this seminar on the new legal structure of Charitable Incorporated Organisations (CIOs).

Dates & Times

January 9, 2014 @ 12:00 am

The new legal structure of Charitable Incorporated Organisations (CIOs) finally became law in England & Wales in January 2013. Kubernesis ran various CIO seminars in the lead-up, but this will be a very different approach. Twelve months on, hundreds of CIOs have been registered: much has been discovered about the regulations, the processes, the popular misunderstandings, the model constitutions, and the attitudes of banks and third parties. In Scotland, SCIOs have been in place since 2011 and around 40% of new charity registrations use the SCIO structure. 

The seminar will review the preparation of constitutions for actual CIOs (including adaptation of the models), the registration process, and the details of converting unincorporated charities to CIOs including permanent endowment. It will also cover CIO registers, CIO accounting and reporting, the new CIO merger processes and the detailed CIO insolvency framework.

The seminars are presented by Dr Gareth G Morgan, senior partner of The Kubernesis Partnership LLP, who has over 25 years experience in training for charitable organisations.


Coffee from 10.15

Seminar 10.30-16.30


10.15 Coffee & Registration

10.30 Welcome and Introductions

10.40 Background: CIOs and SCIOs – The Concepts, Principles and the Legislation - Rationale and concepts of CIOs. Legal framework: Charities Act 2011 and Charities & Trustee Investment (Scotland) Act 2005. Regulations in each jurisdiction.

11.40 Short break

11.45 Forming and Registering CIOs (& SCIOs): The process in practice - Working with clients at the pre-registration stage: explaining the principles. Charity Commission (CC) online registration process as applied to CIOs. CC
queries, responses. Impact of registration. Comparison with SCIOs and OSCR. CIO amalgamations and transfers.

12.45 Lunch

13.45 CIO Constitutions – Use and adaption of the CC Models - This session will be led by Alice Faure Walker - Review of the CC models: Foundation and Association CIOs. Using the models in practice. Impact of the CC regulations on adaptation. Changes needed for specific types of charities. Attitudes of CC Registration Team to adaptations. Generic models prepared by umbrella organisations.

14.30 Converting existing charities to CIOs - Unincorporated charities: differences in conversion to a CIO as compared to a charitable company. Permanent endowment, designated land. Conversions (from 2014) of charitable companies,
IPSs and CICs to CIOs.

15.15 Tea

15.30 Accounting Issues, Insolvency and Dissolution - Overview of the charity accounting requirements highlighting specifics for CIOs. Insolvency regime. Solvent and insolvent CIO dissolutions.

16.30 Close

For more information and to book, click here or visit the Kubernesis website.