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The Australian Council for International Development (ACFID) is the peak body for Australian non-government organisations involved in international development and humanitarian action.

The ACFID Code of Conduct is a voluntary, self-regulatory code of good practice.

The comparison table on this page maps the ACFID Code of Conduct to the ACNC External Conduct Standards.

If a charity complies with the ACFID Code of Conduct, it is likely to meet the External Conduct Standards. However, the ACFID Code of Conduct does not completely map to the ACNC External Conduct Standards, and the ACNC may still require a charity to demonstrate how it meets the External Conduct Standards.

It is important to remember that a charity must also comply with ACNC’s Governance Standards – unless it is a Basic Religious Charity. A charity that complies with the ACFID Code of Conduct is also likely to meet Governance Standards 1-5.

For further information regarding the ACNC’s approach to third party standards, please refer to Commissioner’s Policy Statement: Recognising third party standards.

This page was last reviewed on 30 June 2024.

ACNC External Conduct Standards

ACFID Code of Conduct

External Conduct Standard 1:
Activities and control of resources

Standard 1 requires a charity to:

  • take reasonable steps to ensure its activities outside Australia are consistent with its not-for-profit purpose and character
  • maintain reasonable internal control procedures to ensure that funds, equipment, supplies and other resources are used outside Australia in a way that is consistent with the charity’s not-for-profit purpose and character, and
  • take reasonable steps to ensure that funds, equipment, supplies and other resources provided to third parties outside Australia (or within Australia for use outside Australia) are applied
    • in accordance with the charity’s not-for-profit purpose and character, and
    • with reasonable controls and risk management processes in place.

It also requires charities comply with Australian laws as specified in the Regulation. A charity is required to maintain reasonable internal control procedures to ensure compliance with these laws.

1.4 We advance the safeguarding of children
1.5 We advance the safeguarding of those who are vulnerable to sexual exploitation, abuse and harassment
4.1 We articulate clear strategic goals for our work
4.2 We analyse and understand the contexts in which we work
4.3 We invest in quality assessment of our work
5.1 We respect and understand those with whom we collaborate
5.2 We have a shared understanding of respective contributions, expectations, responsibilities and accountabilities of all parties
7.1 We are not-for-profit and formed for a defined public benefit
7.2 We meet our legal and compliance obligations
7.4 We have responsible and independent governance mechanisms
8.1 We source our resources ethically
8.2 We ensure that funds and resources entrusted to us are properly controlled and managed

External Conduct Standard 2:
Annual review of overseas activities and record-keeping

Standard 2 requires a charity to obtain and keep records for its operations outside Australia.

The records must include information necessary for a charity to be able to prepare a summary of its activities and related expenditure outside Australia on a country-by-country basis.

The records must be kept for each financial year in which a charity:

  • operates outside of Australia, or
  • gives funds or other resources to third parties for use outside Australia.
7.2 7.2 We meet our legal and compliance obligations (see Indicator 7.2.3 specifically)
8.2 We ensure that funds and resources entrusted to us are properly controlled and managed
8.3 We report on the acquisition and use of our resources

External Conduct Standard 3:
Anti-fraud and anti-corruption

Standard 3 requires a charity to take reasonable steps to:

  • minimise any risk of corruption, fraud, bribery or other financial impropriety by its Responsible People, employees, volunteers and third parties outside Australia, and
  • identify and document any perceived or actual material conflicts of interest for its employees, volunteers, third parties and Responsible People outside Australia.
4.3 We invest in quality assessment of our work
5.1 We respect and understand those with whom we collaborate
5.2 We have a shared understanding of respective contributions, expectations, responsibilities and accountabilities of all parties
7.2 We meet our legal and compliance obligations
7.4 We have responsible and independent governance mechanisms
8.1 We source our resources ethically
8.2 We ensure that funds and resources entrusted to us are properly controlled and managed
9.3 We manage our people effectively and fairly
9.4 We enable our people to conduct themselves professionally and according to our stated values

External Conduct Standard 4:
Protection of vulnerable individuals

Standard 4 requires a charity to take reasonable steps to ensure the safety of vulnerable individuals overseas. It applies where individuals are:

  • being provided with services or accessing benefits under programs provided by the charity (whether directly or through collaboration with a third party)
  • engaged by the charity, or a third party in collaboration with the charity, to provide services or benefits on behalf of the charity or third party.
1.1 We respect and protect human rights, acknowledging power and resource inequities, systemic barriers and racism.
1.2 We prioritise the needs, voice, rights, and inclusion of those who are in vulnerable positions or experiencing marginalisation and exclusion.
1.3 We support people affected by crisis.
1.4 We advance the safeguarding of children
1.5 We advance the safeguarding of those who are vulnerable to sexual exploitation, abuse and harassment
2.2 We promote gender equality and equity
2.3 We promote the empowerment of people with disabilities
5.1 We respect and understand those with whom we collaborate
9.2 We protect, value and support our people

The ACFID Code of Conduct also requires members to have a complaints-handling policy and process, as well as a whistleblower policy and process.

Both these requirements will also help ACFID members meet the requirements set out in External Conduct Standards 2, 3 and 4.

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