The press spotlight has been on charities for the last few months, with MPs piling in to join a chorus of negative criticism. Many accountants are involved in charities as volunteers or professionals and may be a little surprised at some of the reports. The fact is that the cases receiving attention are the exceptions, but they do highlight potential problems that could affect any charity.

You will all recognise the problem of the strong charismatic leader who recruits trustees who will not offer too much challenge.