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The Kubernesis Partnership For almost 40 years, The Kubernesis Partnership has offered a single source of assistance to charities and those advising charities on accounting, legal and constitutional matters, including independent examination of charity accounts and charity tax matters (such as tax-effective giving and VAT for charities). Please get in touch (preferably by email) as usual.

Our books remain available for all to buy - you can still order and pay on our Publications page. You may also find some of the materials on the Resources page helpful - these can be freely used provided the source is acknowledged.
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A quick and economical way of getting short answers by e-mail or telephone from a charity expert (all queries go direct to Dr Gareth Morgan at a special e-mail address). Please note that due to the Partners' retirement, we are no longer able to take on any new clients for KCAS.
The Kubernesis Partnership LLP has for many years worked with charities across the four countries of the UK. The UK has three separate legal systems with significant differences for charities - these are known as the three UK jurisdictions: England & Wales, Scotland, and Northern Ireland. One of our specialisations has been advising on the key distinctions in charity regulation between the three jurisdictions - see below for examples of the issues to consider.
The Kubernesis Partnership LLP has two partners (members of the LLP). Dr Gareth Morgan MA BA PhD AWS MCIOF(Dip) FBCS FAIA(Acad) FCIE FHEA is the Senior Partner, responsible for our consultancy and advice work. He is an experienced course leader and writer on charity accounting and regulation. He has worked with a very wide range of charities on constitutional, accounting and tax issues, including some cases involving complex negotiations with regulators.He has served on several working parties established by charity regulators, including chairing the 2018/19 SORP Governance Review.
The Kubernesis Partnership LLP is a limited liability partnership registered in Scotland number SO306613. We take your privacy seriously. Personal information you provide to us though this website or by other means of communication are used only to respond to specific issues you raise with us - for example to respond enquiries about our services, or to process orders for publications or events.
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