This research report explores the accountability mechanisms and needs of external charity stakeholders. The study was conducted by Ciaran Connolly, Alpa Dhanani, and Noel Hyndman from Queen's University Belfast and the Certified Accountants Educational Trust (London). The report is subject to a rigorous peer-review process and is independently reviewed by two experts of international standing. The authors acknowledge the support of various charities, charity auditors, beneficiaries, donors, and officials who provided information for the study. The report is not necessarily shared by the Association of Chartered Certified Accountants, but it is considered a worthwhile contribution to the discussion.
