The Governance Evaluation Checklist covers the key guidelines in the Code of Governance for Charities and IPCs. Charities should read the GEC in conjunction with the Code of Governance and consider all applicable principles and guidelines. It is mandatory under the Charities (Accounts and Annual Report) Regulations 2011 for all registered charities and IPCs to file their GEC as part of their annual submissions for financial years starting on or after 1 January 2018.