The Kubernesis Partnership offers a single source of assistance to charities and those advising charities.  We work across the areas of charity accounting, legal and constitutional matters, and charity tax (including tax-effective giving).

From the start of the Coronavirus crisis we have continued supporting charities on a huge range of governance and accounting issues. We are  setting up new charities, working on charity accounts and much more. We can be contacted as normal by phone, email or post (see bottom of this page).  For recent Bulletins during the crisis see the Resources page.

With over 30 years experience in the charity sector, we have worked with hundreds of charitable organisations. Based in East Lothian, Scotland, we work with charities across the UK, especially those in North East England and Southern Scotland. Our services include:


We are specialists in a wide range of accounting issues and legislation affecting charities, including:  the Charities Act 2011, the Charities Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Act (Northern Ireland) 2008, Charitable Incorporated Organisations (CIO and SCIO structures), the Charities SORP (Statement of Recommended Practice on Accounting and Reporting by Charities), Gift-Aid schemes, Charity VAT rules, Charity Governance, Constitutions for charities, the requirements of the Charity Commission and OSCR (Office of the Scottish Charity Regulator) and CCNI (Charity Commission for Northern Ireland) – and much more.

Our mission

Kubernesis is a Greek word meaning one who steers a ship on the right course. It is also the root of the modern word “governance”. Great skill and experience is required to navigate a ship through stormy waters. Our mission is to help steer your charity through the complex waters of financial management, fundraising and charity law.

The Kubernesis Partnership LLP – registered in Scotland number SO306613, registered office as below.

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