Over the last decade, the charitable sector has come under more scrutiny than ever in the wake of various scandals and controversies. At the same time, new CICA accounting standards have been developed; Income Tax Act revisions have provided the government with more tools to penalize charities and not-for-profit organizations (NPOs) that don't comply with the law; and the Broadbent Report helped usher in higher benchmarks for the sector. Defining the boundaries and levels of accountability of charityor NPO directors and managers and the professionals that deal with them has never been more challenging.