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.

GM2019-R-smlDr Gareth Morgan MA BA PhD AWS MCIOF(Dip) FBCS FAIA(Acad) 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 has served on several working parties established by charity regulators, including chairing the 2018/19 SORP Governance Review.  He follows every detail of changes in charity legislation, especially issues concerned with charity accounting and with charitable incorporated organisations, both in Scotland and England. He has also been actively involved in the development of charity legislation and accounting regulations in 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 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.


SM2019-L-smlSharon Morgan BA CertTh is the Partner responsible for day to day operational activities. She takes charge of the  Kubernesis office (now based in Dunbar,  Scotland).

She leads on co-ordination and booking arrangements for our events, membership of our advice service, invoicing and financial management.

She is a graduate in communication studies, and she has experience in a wide range of charitable organisations (including church organisations)  in the support and training of volunteers and co-ordination of pastoral work.  She is currently a trustee of two charities.

Following a financial position with the BBC, Sharon gained many years of involvement in the voluntary sector. She has been a partner since 1982 and supported the creation of various Kubernesis resources.   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 others, especially in relation to seminars and events.

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