The scope of issues under the Office of the Commissioner of Charities (COC)’s purview include:

• Significant financial loss to the charity arising from dishonesty, fraud or mismanagement/misconduct;

• Serious harm to beneficiaries of the charity, in particular, the vulnerable beneficiaries;

• Suspected threats to national security, such as terrorist activity;

• Criminal and/or illegal activity within or involving the charity (including fraud and money laundering);

• Sham charities set up for an illegal or improper purpose;

• Charities set up for significant private advantage;

• Breaches of trust or abuse that would impact significantly on public trust and confidence in the charity sector; and

• Non-compliance with Charities Act and regulations