The Partners

The Kubernesis Partnership LLP has two partners (members of the LLP).  Between us we offer a range of highly specialist charity expertise, and extensive experience of the charity/voluntary sector context.

Dr Gareth Morgan MA BA PhD AWS FAIA(Acad) FBCS MInstF(Dip) FCIE FHEA is the Senior Partner, responsible for our consultancy 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 followed every step of the process which led to the the latest charity legislation both in England and in Scotland and various subsequent regulations and he helped to draft several amendments which Parliament accepted. He has also been actively involved in the development of charity legislation and accounting regulations in Scotland, Northern Ireland and the Republic of Ireland. 

He is the author of Charitable Incorporated Organisations (DSC 2nd edn 2018) and The Charity Treasurer’s Handbook (DSC 5th edn 2017) – see the Publications page to order copies of these.  He has written many specialist articles in the field of charity finance and legal issues and provided evidence to Parliamentary committees – see the Resources page for some examples. He has extensive experience as an independent examiner of charity accounts, including wide experience of training others for this work, and he served for five years as General Secretary to the Association of Charity Independent Examiners.  Outside his work with the Kubernesis Partnership he served from 2007-15 as Professor of Charity Studies at Sheffield Hallam University (SHU), where he led the University’s Centre for Voluntary Sector Research and a specialist charity MSc course.  He continues to work hold the status of an Emeritus Professor.  He serves on the Charity Expert Panel of the Institute of Chartered Accountants of Scotland (ICAS) and previously served for six years in a similar role with ICAEW.  He is an active member of the Charity Law Association and has served on several of their working parties including as chair of the CLA working party on CIO conversions.


Sharon Morgan BA CertTh is the Partner responsible for day to day operational activities. She takes day to day charge of the two Kubernesis offices (in Yorkshire and in Scotland). She leads on co-ordination of seminar arrangements and bookings, membership of our advice service, invoicing and financial management.

Following a financial position with the BBC she gained many years of involvement in the voluntary sector. She is a graduate in communication studies, and she has experience in a wide range of charitable organisations  including the support and training of volunteers.  She is a specialist on bereavement issues, counselling, and on the spiritual needs of older people.

Most of our work is undertaken directly by the partners but from time to time we have support from other staff, especially in relation to seminars and events.

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