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 FAIA(Acad) FBCS MInstF(Cert) FCIE is the Senior Partner, responsible for our consultancy work. He is an experienced course leader and writer on charity accounting and regulation. He has led a number of fundraising appeals, and assisted charities with tax and VAT reviews. He followed every step of the process which led to the Charities Act 2006 and the Companies Act 2006 (in terms of its impact on charities) and he helped to draft several amendments which Parliament accepted.

He is the author of The Charity Treasurer’s Handbook: An Introduction to Voluntary Sector Finance and Accounting (DSC 3rd edn 2010) and of The Charities Act 2006: A Guide for Foundations and Grant-Making Trusts (ACF 2007) – see the Publications page to order copies of these.  He has written many specialist articles in the field of charity finance and legal issues – see the Resources page for some examples. He is an active member of the Charity Law Association and has served on several of their working parties, including the one reviewing the draft regulations for CIOs. He has extensive experience as 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.  In addition to his work with the Kubernesis Partnership he holds a part-time academic position as Professor of Charity Studies at Sheffield Hallam University (SHU), where he leads the SHU Centre for Voluntary Sector Research.


Sharon Morgan BA CertTh is the Partner responsible for day to day operational activities. She has many years of involvement in the voluntary sector. She is a graduate in communication studies, and has extensive experience of pastoral work with a range of charitable organisations, including the support and training of volunteers.  She is a specialist on bereavement issues, 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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